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8000 units were introduced in the process. Normal loss is 5%. 6600 units were transferred to the next process. WIP is 1000 units which is 60% complete. Find equivalent units
A
B
C
D
- Units introduced: 8000
- Normal loss: 5% of 8000 = 400 units
- Expected output: 8000 - 400 = 7600 units
- Units transferred out: 6600
- Closing WIP: 1000 units (60% complete)
- Equivalent units in WIP: 1000 × 60% = 600
- Total equivalent units: 6600 (transferred) + 600 (WIP) = 7200 units
Options details:
1. Option A: 7200 units
2. Option B: (Not matching, no calculation fits)
3. Option C: (Not matching, no calculation fits)
4. Option D: (Not matching, no calculation fits)
So the correct answer is option 1: A
By: Parvesh Mehta ProfileResourcesReport error
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