Answer:
28,500 units
Explanation:
Total completed units = 19,000
Which comprises opening incomplete units 2,800 completed during the month. Therefore completed units = 19,000
Equivalent completed units at month end = 19,000 which are 50% complete for both materials and overheads.
Therefore it is equivalent to 19,000 X 50% = 9,500 units
Total equivalent units of production for the month = 19,000 + 9,500 = 28,500 units
Net Equivalent Units at month end = 28,500