Blending process Units of Product Percent of Conversion Beginning work in process 150,000 80%
Goods started 310,000 100
Goods completed 340,000 100
Ending work in process 120,000 25

Required:
Compute the total equivalent units of production for conversion using the FIFO method.

Number of equivalent units= 370,000

Explanation:

To calculate the cost of equivalent units using the FIFO (first-in, first-out), we need to use the following structure:

COST PER EQUIVALENT UNITS:

Beginning work in process = beginning inventory* %incompleted

Units started and completed = units completed - beginning WIP

Ending work in process completed= Ending WIP* %completed

=Number of equivalent units

Beginning work in process = 150,000*0.2= 30,000

Units started and completed = 340,000 - 30,000= 310,000

Ending work in process completed= 120,000*0.25= 30,000

Number of equivalent units= 370,000

c is the correct answer.

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