Cornerstones of Cost Management 2nd Edition by Don Hansen ,Maryanne Mowen

Exercise 44

During the month of June, the mixing department produced and transferred out 3,500 units. Ending work in process had 1,000 units, 40 percent complete with respect to conversion costs. There was no beginning work in process. The equivalent units of output for conversion costs for the month of June are: a. 3,500
B) 4,500
C) 3,900
D) 1,000