Answer:
25,150 units
Explanation:
The question is to determine the number of production units that were started during the month.
Note that the company uses the First In First Out method for Process costing
<u>Description Units in Process</u> <u>completion (%)</u> Equivalent
<u>completed (units) </u>
The Equivalent Units 28,000 100 28,000
Subtract:
Opening Work-in- progress 7,500 60 4,500
Closing Work in Progress 5,500 70 3,850
Equivalent Units Started and Completed 19,650
Step 2: Equivalent Units Started
= Eqivalent Units started and completed + Total Ending Units
= 19,650 + 5,500 = 25,150 units