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Complete the equivalent unit count

Exercise and reference answers

Missing parts
  1. Answer
    80
    Choices
    1. 20
    2. 100
    3. 80
  2. Answer
    4,720
    Choices
    1. 4,720
    2. 1,180
    3. 5,900
  3. Answer
    2,190
    Choices
    1. 5,110
    2. 2,190
    3. 7,300
Complete the statement
Units 20% complete on May 1 still need {0}% of their conversion in May, so 5,900 whole units count as {1} equivalent units. The 7,300 units left 30% complete on May 31 count as {2} equivalent units.
Instructions
Tap the value that belongs in each gap.

Explanation

_Source: Jonick, Principles of Managerial Accounting, section 3.3 Process Costing Calculations for a Department in a Manufacturing Company_
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