Sheridan Company had the following department data on physical units: Work in process, beginning 3080 Completed and transferred out 19400 Work in process, ending 2400 All materials are added at the beginning of the process. What is the total number of equivalent units for materials during the period?

Equivalent units for the month = 18,720

Explanation:

Provided that

Opening units of work in process = 3,080 units

Which are 100% complete to materials as the materials are added fully initially.

Completed and transferred during the period = 19,400

Since not provided assumed these are added during the period, and includes opening work in process.

Closing Work in process = 2,400 units.

For the period equivalent units = During the month + Closing - Opening

= 19,400 + 2,400 - 3,080 = 18,720 units