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Equvalent Units

This topic has 1 reply, 2 voices, and was last updated 8 years ago by John Moffat.

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September 5, 2016 at 5:12 pm #337985
tahajaffri
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I listened your lectures on process costing and i read whole process costing from your notes..but i did not fully understand the concept of equivalent units….please explain equivalent units in easy words so i can understand the concept of equivalent unitss.Thank you
September 5, 2016 at 5:56 pm #338048
John Moffat
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All it is, is that if you do 40% work on 100 units, then the cost will be the same as if you had done the full work on 40% x 100 = 40 units (which is what we call the equivalent units).
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