A department had 100 units of beginning work-in-process, which are 100% as to direct materials and 30% complete as to conversion. The department started 700 units during a given period. The department completed and transferred out 500 units. At the end of the period, there are 300 units remaining unfinished with 100% complete as to direct materials and 60% complete as to conversion. The equivalent units as to conversion are:

A department had 100 units of beginning work-in-process, which are 100% as to direct materials and 30% complete as to conversion. The department started 700 units during a given period. The department completed and transferred out 500 units. At the end of the period, there are 300 units remaining unfinished with 100% complete as to direct materials and 60% complete as to conversion. The equivalent units as to conversion are:

Naim 00:03

A department had 100 units of beginning work-in-process, which are 100% as to direct materials and 30% complete as to conversion. The department started 700 units during a given period. The department completed and transferred out 500 units. At the end of the period, there are 300 units remaining unfinished with 100% complete as to direct materials and 60% complete as to conversion. The equivalent units as to conversion are:




A. 210
B. 480
C. 680
D. 800


Answer: C


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