Department a had 5,000 units in work in process that were 60% completed as to labor and overhead at the beginning of the period; 34,000 units of direct materials were added during the period; 31,000 units were completed during the period; and 2,000 units were 80% 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 material costs for the period was

The answer for Equivalent units for the period will be calculated as follows under FIFO
1.Units from beginning work in process:  calculate this as beginning work in process units x (100% – given % complete) to calculate the amount of additional work needed to make the unit 100% complete.2.Units in progress and completed this period:  take the units x 100% complete since they were started and completed they have received all of their materials, labor and overhead and will not receive any more since they are finished.3.Units in Ending work in process:  take the ending work in process units x a given % complete.

Solution by step:

Equivalent units = 1.(5,000 × 40%) +2.(31,000 – 5,000) (Since there is a beginning work in process deduct this from the units completed) +3.(2,000 × 80%)

= 2000 + 26000 + 1600
Answer = 29,600 units