Answer:
Conversion Cost Equivalent Units = 14,800
Explanation:
Beginning WIP = 0
Started 16,000
Ending 2,000 at 40%
Equivalent cost for conversion
[tex]Started\: Units - Ending \: units \times (1-completion)[/tex]
[tex]16,000 - 2,000 \times (1-0.40) = 16,000 - 2,000 \times 0.6 = \\16,000 - 1,200 = 14,800[/tex]
There was none beginning inventory and the direct materials information is not relevant to calculate the conversion cost.