In the Month of June, a Department Had 20,000 Units

question 116

Multiple Choice

In the month of June, a department had 20,000 units in beginning work in process that were 70% complete.During June, 80,000 units were transferred into production from another department.At the end of June there were 10,000 units in ending work in process that were 40% complete.Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process.
-The equivalent units of production for materials for June were

• A)90,000 equivalent units.
• B)100,000 equivalent units.
• C)104,000 equivalent units.
• D)80,000 equivalent units.