Question

A juice manufacturer has 50,000 gallons of juice in process at the beginning of the month. By month's end 25,000 gallons were complete, 20,000 gallons were 60% complete and 5,000 units were 40% complete. Equivalent units equals ______ gallons.

Answer 1

If 20,000 gallons were 60% complete and 5,000 units were 40% complete. The Equivalent units equals 39,000 gallons.

Equivalent units

Using this formula

Equivalent units=Ending complete gallons(25,000 gallons ×60% complete)+ (5,000 units ×40% complete)

Let plug in the formula

Equivalent units=25000+(20000×60%)+(5000×40%)

Equivalent units=25,000+12,000+2,000

Equivalent units=39,000 gallon

Therefore the Equivalent units equals 39,000 gallons.

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