the beginning inventory consisted of 12,000 units, 30 percent complete and the ending inventory consisted of 9,600 units, 40 percent complete. there were 26,400 units started during the period. determine the equivalent units of conversion in process using the weighted average method.

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The Equivalent units of conversion in the process will be 32,640 units.

In this question, it is given that the beginning inventory had 12,000 units of which 30% were complete and the ending inventory consisted of 9,600 units which were 40% complete. There were a total of 26,400 units started during that period. We have to determine the equivalent units of conversion in the process.

First, we will calculate the number of Units completed. This can be calculated by:

=> 26400 + 12000 - 9600

=> 28,800 units

Now, we will calculate equivalent units in the ending inventory,

=> 9,600 * 0.40

=> 3,840 units

Now, Equivalent units of conversion in the process will be:

=> 28,800 + 3,840

=> 32,640 units

Hence, the equivalent units of conversion in the process according to the data will be 32,640 units

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