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Bernstein Company uses a FIFO process costing system
Bernstein Company uses a FIFO process costing system. The company had 6,000 units that were 75 percent complete as to conversion costs at the beginning of the month. The company started 25,000 units this period and had 8,000 units in ending Work in Process Inventory that was 40 percent complete as to conversion costs. What are equivalent units for material, if the material is added at the end of the process?*
Expert Solution
| To complete beginning work in process | 6000 | |
| Units started and completed | 17000 | =25000-8000 |
| Ending work in process | 0 | |
| Equivalent units for Material | 23000 |
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