Hanker Company Had the Following Department Data on Physical Units $$\begin{array} { r } 3,000 \\12,000 \\2,400\end{array}$$

question 41

Multiple Choice

Hanker Company had the following department data on physical units: Work in process, beginning Completed and transferred out Work in process, ending
$$\begin{array} { r } 3,000 \\12,000 \\2,400\end{array}$$ Materials are added at the beginning of the process.What is the total number of equivalent units for materials during the period?

• A)12,600.
• B)2,400.
• C)14,400.
• D)9,000.

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