【F2题库】acca F2sectionA模拟练习题（28）
28.The following data relate to a process for last month:
What were the equivalent units of production last month?
()units
28.答案:2,430
Opening inventory (equiv units) = 140 (200 X 70%)
Closing inventory (equiv units)= 120 (300 X 40%)
Total equivalent units produced= 2,450- 140 + 120 = 2,430
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