[rsiddiqui]

Becker Question –

On the first section page 54-55 I have a question about how they calculated equivalent units using Fifo and Weighted Average. The book teaches you for fifo that you are suppose to do : (Beginning work in process * Percent to be completed) + (Units completed – Beginning units) + Ending work in process to get equivalent units. However it seems like after units completed they forget about beginning units. At first I thought it was because BWIP is at 100 percent so there’s 0 units left but that train of thought seems wrong. What happened to the Units completed-beginning units