Question: There are 3 4 , 4 0 0 units started. 2 5 , 6 0 0 were completed and transferred out and the 8 ,

There are 34,400 units started. 25,600 were completed and transferred out and the 8,800 remaining units were 60%
complete for conversion costs. The total number of equivalent units for conversion costs is:
A)5,280.
ai)25,600.
C)30,880.
D)20,640
 There are 34,400 units started. 25,600 were completed and transferred out

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