How do find what the equivalent units of production is

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Department B of Ethel Chemicals, Inc. suffers an average evaporation loss of 16%. The production data for the month of May 2019 showed the following:

In process, may 1 (1/4 completed) 5,760 units

Received from prior department 20,000 units

In process, May 31 (60% completed) 1,808 units

The production costs data were as follows:

Cost received from prior department P25,000

Unit cost in Department B for May

Materials P0.40

Labor 0.30

Overhead 0.10

The total costs of completed and transferred to finished goods stockroom for the month amounted to P40, 000.

Problem 1: The equivalent units of production is

a. 19,908

b. 25,750

c. 15,120

d. none of the given choices

Reference no: EM132746886

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