
Answer:
102,200 units
Explanation:
Equivalent units for conversion costs
Note that the weighted-average method in its process costing system is being used
Units Completed and transferred ( 102,000 x 100%) Â 102,000
Ending Work in Process (1,000 x 20%) Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 200
Equivalent Units of Production                   102,200
Conclusion
The equivalent units for conversion costs in the Assembly Department for the month is 102,200.