Department R had 5,000 units in work in process that were 75% completed as to labor and overhead at the beginning of the period; 30,000 units of direct materials were added during the period; 32,000 units were completed during the period; and 3,000 units were 40% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversion costs for the period was

29,450 units

Explanation:

first-in, first-out (FIFO) method establishes that the cost of goods sold will be bases en the first units produced during the period.

beginning inventory in equivalent units (conversion costs) = 5,000 x 25% = 1,250 units

units started during the period = 30,000 units

units completed = 32,000 units

units started and completed at 100% conversion costs = 32,000 - 5,000 = 27,000 units

ending inventory in equivalent units (conversion costs) = 3,000 x 40% = 1,200

to determine the total number of equivalent units we must add:

units started and completed at 100% conversion costs + equivalent units in beginning inventory + equivalent units in ending inventory = 27,000 units + 1,250 units + 1,200 units = 29,450 units

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