September 2025 ACCA Exams

How was your exam? Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>

Equvalent Units

This topic has 1 reply, 2 voices, and was last updated 9 years ago by John Moffat.

Viewing 2 posts - 1 through 2 (of 2 total)

Author
Posts
September 5, 2016 at 5:12 pm #337985
tahajaffri
Member
- Topics: 27
- Replies: 24
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
Keymaster
- Topics: 57
- Replies: 54749
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).
Author
Posts

Viewing 2 posts - 1 through 2 (of 2 total)

You must be logged in to reply to this topic.