If beginning work in process equivalent units is 2500 units, work done in current period equivalent units is 3800 units and units completed in current period are 4000, then ending work in process equivalent units will be

The correct answer is A. 1800 units.

To calculate the ending work in process equivalent units, we need to know the following:

• Beginning work in process equivalent units
• Work done in current period equivalent units
• Units completed in current period

We are given the following information:

• Beginning work in process equivalent units = 2500 units
• Work done in current period equivalent units = 3800 units
• Units completed in current period = 4000 units

To calculate the ending work in process equivalent units, we can use the following formula:

Ending work in process equivalent units = Beginning work in process equivalent units + (Work done in current period equivalent units – Units completed in current period)

Plugging in the given information, we get:

Ending work in process equivalent units = 2500 units + (3800 units – 4000 units)

= 1800 units

Therefore, the ending work in process equivalent units is 1800 units.

Here is a brief explanation of each option:

• Option A: 1800 units. This is the correct answer.
• Option B: 2300 units. This is the total equivalent units of work done in the current period. However, it does not take into account the beginning work in process.
• Option C: 10300 units. This is the sum of the beginning work in process equivalent units and the work done in current period equivalent units. However, it does not take into account the units completed in the current period.
• Option D: 1500 units. This is the difference between the total equivalent units of work done in the current period and the units completed in the current period. However, it does not take into account the beginning work in process.