Answer:
the equivalent units of production for conversion costs in the Assembly Department for the month are 101,900
Explanation:
<em>Step 1 Calculate the Units Completed and Transferred to Finished Goods</em>
<em>Units Completed and Transferred to Finished Goods = units in beginning work-in-process inventory+ units were transferred in from the prior department-units in the ending work-in-process inventory</em>
therefore, Units Completed and Transferred to Finished Goods = 8,000+95,000-11,000 = 92,000
<em>Step 2 Calculate the equivalent units of production for conversion costs</em>
<em>Note : work-in-process inventory of the Assembly Department that were 90% complete with respect to conversion costs</em>
Work-in-process inventory (11,000× 90%) = 9,900
Units Completed and Transferred Out (92,000× 100%) = 92,000
Total equivalent units of production = 101,900
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