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Super-Tech Industries Had the Following Department Information About Physical Units

question 28

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Super-Tech Industries had the following department information about physical units and percentage of completion:  Physical Units  Work in process, June 1(75%) 8,000 Completed and transferred out 22,000 Work in process, June 30(50%) 12,000\begin{array} { l c } & \text { Physical Units } \\\text { Work in process, June } 1(75 \%) & 8,000 \\\text { Completed and transferred out } & 22,000 \\\text { Work in process, June } 30(50 \%) & 12,000\end{array} If materials are added at the beginning of the production process, what is the total number of equivalent units for materials during June?


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