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Hanker Company Had the Following Department Data on Physical Units

question 174

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Hanker Company had the following department data on physical units:  Work in process, beginning 3,000 Completed and transferred out 18,000 Work in process, ending 2,400\begin{array}{lr}\text { Work in process, beginning } & 3,000 \\\text { Completed and transferred out } & 18,000 \\\text { Work in process, ending } & 2,400\end{array} Materials are added at the beginning of the process. What is the total number of equivalent units for materials during the period?


Definitions:

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