During august, department z started and completed 90,000 units and also finished 18,000 units that were 75% completed on july 31. on august 31, department z's ending inventory consisted of 26,000 units that were 45% completed. all manufacturing costs are incurred at a uniform rate throughout department z's production process. the number of equivalent units of production for department z during august is:

106,200 units

Explanation:

During August,

Department Z started and completed = 90,000 units

Finished units = 18,000 units

Ending inventory = 26,000 units

The number of equivalent units of production for Department Z during August:

= Started and completed units + (25% of finished units) + (45% of Ending inventory)

= 90,000 + (18,000 × 0.25) + (26,000 × 0.45)

= 90,000 + 4,500 + 11,700

= 106,200 units

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