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Briefly explain how equivalent units are calculated. ​​​

Briefly explain how equivalent units are calculated.
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Briefly explain how equivalent units are calculated.
Equivalent units are calculated for use in process costing method. Equivalent unit means units produced on the basis of percentage completed of material and conversion costs.
Equivalent units are calculated as whole units * percentage complete of materials and conversion costs.
Suppose if whole units is 100 but it is completed only 60% with respect to materials then equivalent units for materials is 100*60%= 60 units.
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