Super-Tech Industries had the following department information about physical units and percentage of completion: 
If materials are added at the beginning of the production process, what is the total number of equivalent units for materials during June?
Definitions:
Present Value
The current worth of a future sum of money or stream of cash flows given a specified rate of return, used to assess the value of future cash flows in today's dollars.
Recognition
The formal acknowledgment in accounting of a transaction or event's impact on the financial statements.
Net Assets
The total assets of an organization minus its total liabilities, representing the owners' residual interest in the company's assets.
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