Answer :
Answer:
C. 95380 equivalent units
Explanation:
Equivalent units is the term used for proportionately equally completed units. This is basically used for allocation of overheads.
Here, actually completed that is 100% complete units = 85,500 units
Further units under work in process = 49,400
Which are 20% complete.
This means that incomplete 49,400 units = 49,400 [tex]\times[/tex] 20% = 9,880 units 100% complete
Thus, total equivalent units = 85,500 + 9,880 = 95,380 units.