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I need clarification. The following data relate to a process for last month.
Opening inventory 200 units (70%complete, completed 2450 units, closing inventory. (40% completed). What were the total equivalent units for last month? My answer was _2450+60+120 = 2630 units.
Workings; op. Inv 200×30% =60, closing inv 300u ×40%Completed units 2450 comprises 200 completed units in opening WIP
+ 2250 started and finished in the monthTherefore, equivalent units = 60 + 2250 + 120 = 2430
Your mistake is not in calculating EUs for the opening and closing inventory, but overlooking the “split” of completed units.
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great post.
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