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What are the total equivalent units to account for crust

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Question - Pizza Company produces frozen pizzas in three departments: assembly, freezing and packaging. In assembly, crust ingredients are added at the beginning of the process. After the crust is made, the sauce, cheese and toppings are added at the end of the process. Conversion costs are added evenly. Data for the assembly department includes:

Beginning WIP Inventory 0 units

Units Started 22,000 units

Units Completed/Transferred to Freezing 19,800 units

Ending WIP (70% through assembly) 2,200 units

Crust ingredients added $31,000

Cheese added $16,000

Sauce and toppings added $8,000

Direct Labour $22,216

Manufacturing Overhead $5,486

Required - What are the total equivalent units to account for crust ingredients?

Reference no: EM133170564

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