Materials Are Added at the Beginning of the Process

question 13

Multiple Choice

Materials are added at the beginning of the process. The beginning work in process is 30% complete. If the ending work in process is zero, the total equivalent units for direct materials for the period using FIFO are equal to:

• A) The units in beginning work in process
• B) The units started this period
• C) The units started plus 70% of the units in beginning work in process
• D) The units started and completed plus the beginning work in process

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