[Harry]

Hi guys, I am kind of confused the relationship between “equivalent units for material” and “normal spoiled units”. When I calculate equivalent units for material (not for conversion), do I need to add spoiled units or subtract? Does it depend one what method it is? such as weighted average or FIFO? I am practicing some relevant questions but the normal spoiled units were added on some questions and subtracted on some other questions. I am lost,,, can anyone help me with this please?