Answer:
9,400 units
Explanation:
Equivalent units are physical units expressed as a percentage of work done on then. In this case we express the physical outputs as percentage of direct labor.
Step 1: Ending Work in Process units calculation :
Ending Work in Process units = 6,000 + Â 9,000 Â - 7,000
                          = 8,000
Step 2 : Equivalent units of direct labor for June calculation:
Completed and transferred (7,000 x 100%) Â Â Â Â Â Â 7,000
Ending Work in Process (8,000 x 30%) Â Â Â Â Â Â Â Â Â Â 2,400
Equivalent units of production                  9,400