Answer:
73,000 units
Explanation:
The computation of equivalent units for conversion costs is shown below:-
Equivalent units = Units transferred Ă· Finished goods + (Units in closing Work in progress Ă— Percentage of completion)
= (8,000 + 69,000 - 5,000) + (5,000 Ă— 20%)
= 72,000 + 1,000
= 73,000 units
Therefore for computing the Equivalent units we simply applied the above formula.