Answer:
a. 3,200 units
D. Equivalent units of production.
Explanation:
The computation of the number of units transferred to finished goods is as follows:
= Opening work in progress+ Total units started during the year - Closing work in progress
= 220 units + 3,400 units - 420 units
= 3,200 units
The equivalent unit of production deals with the process costing but not with the job costing
In the case of process costing, the work in process should be considered
While on the other hand, the job costing, the production does not held on a continuous basis