Adepartment adds raw materials to a process at the beginning of the process and incursconversion costs uniformly throughout the process. for the month of january, there wereno units in the beginning work in process inventory; 60,000 units were started intoproduction in january; and there were 15,000 units that were 40% complete in theending work in process inventory at the end of january. what were the equivalent unitsof production for materials for the month of january?

The equivalent units of production for materials for the month of January is $66,000 units

Explanation:

The computation of the equivalent units of production is shown below:

= Production units in January + Completed units at the end of the year × completed percentage

= 60,000 units + 15,000 units × 40%

= 60,000 units + 6,000 units

= 66,000 units

For computing the equivalent units of production, we considered both the things i.e production units, and completed units

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