With given information only equivalent units could be calculated.
Since method is not specified, i have provided both methods as follows
Weighted Average Method
Physical units | Material | Conversion | |
Work in Process Beginning | 1600 | ||
Started during the period | 44700 | ||
To account for | 46300 | ||
Units transferred | 38500 | 38500 | 38500 |
Work in Process Ending | 7800 | 7800 | 780 |
Accounted for | 46300 | ||
Equivalent units | 46300 | 39280 |
FIFO
Physical units | Materials | Conversion | |
Work in Process Beginning | 1600 | ||
Started during the period | 44700 | ||
To account for | 46300 | ||
Work in Process Beginning | 1600 | 0 | 960 |
Units started and completed | 36900 | 36900 | 36900 |
Units transferred to next department | 38500 | 36900 | 37860 |
Ending Work in Process : | 7800 | 7800 | 780 |
Accounted for | 46300 | ||
Equivalent units | 44700 | 38640 |
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