Guide to energy efficiency opportunitieS in the Canadian Brewing industry
Guide to energy efficiency opportunitieS in the Canadian Brewing industry
Note that the computation of the equivalent units of production involves adding the num- ber of units transferred out of the department to the equivalent units in the department’s ending inventory. There is no need to compute the equivalent units for the units trans- ferred out of the department—they are 100% complete with respect to the work done in that department or they would not be transferred out. In other words, each unit transferred out of the department is counted as one equivalent unit