Hanker Company Had the Following Department Data on Physical Units

question 60

Multiple Choice

Hanker Company had the following department data on physical units: $\begin{array}{lr}\text { Work in process, beginning } & 2,500 \\\text { Completed and transferred out } & 18,000 \\\text { Work in process, ending } & 2,000\end{array}$ Materials are added at the beginning of the process.What is the total number of equivalent units for materials if the FIFO method is used?

• A)18,500
• B)17,500
• C)20,000
• D)15,500

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