- This topic has 2 replies, 3 voices, and was last updated 7 years ago by
.
Viewing 3 posts - 1 through 3 (of 3 total)
- Posts
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.
- Topics: 0
- Replies: 1
- ☆
great post.
Viewing 3 posts - 1 through 3 (of 3 total)
- You must be logged in to reply to this topic.