Question

In Process A, 1,000 units are introduced. Closing WIP is 200 units, 100% complete for materials and 50% complete for labour & overheads. How many equivalent units for labour & overheads will be considered under the weighted average method, if 800 units are completed and transferred out?

A 900
B 700
C 800
D 1,000
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RBI Grade B 2026 Phase 1 Memory Based Paper
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