Wind Mill Company Had the Following Department Data Materials Are Added at the Beginning of the Process

question 115

Multiple Choice

Wind Mill Company had the following department data: $\begin{array}{ll}\text {Work in process, physical units, August 1 }&72,000\\\text {Completed and transferred out physical units. }&106,000\\\text {Work in process physical units Auqust 31 }&74,000\\\end{array}$
Materials are added at the beginning of the process.What is the total number of equivalent units for materials in August if the weighted-average method is used?

• A)104,000
• B)108,000
• C)180,000
• D)252,000

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