Accounting 26th Edition by Carl Warren ,Jim Reeve ,Jonathan Duchac

Exercise 11

Errors in equivalent unit computation
Napco Refining Company processes gasoline. On June 1 of the current year, 6,400 units were
completed in the Blending Department. During June, 55,000 units entered the Blending Department from the Refining Department. During, June, the units in process at the beginning of the month were completed. Of the 55,000 units entering the department, all were completed except 5,200 units that were
completed. The equivalent units for conversion costs for June for the Blending Department were computed as follows:

List the errors in the computation of equivalent units for conversion costs for the Blending Department for June.