equivalent units - 200 Units were completed in full So full...

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The Equivalent Completed Units (ECU) are as shown below :- 230 ECUs were completed for OH. Reason: As WIP of Jan was 40% complete, remaining 60% completion was done for these 50 Units for DM/DL and OH. So 60%of 50 = 30ECU.
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Unformatted text preview: 200 Units were completed in full. So full DL/DM & OH were charged to them. Remaining WIP were 100 Units which are 75% complete ie 75% of 100 = 75ECU. As they are WIP, No OH is charged to them at this point....
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This note was uploaded on 01/05/2012 for the course 101 melissa jo taught by Professor Acc101 during the Spring '11 term at Aarhus Universitet.

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