Assume That Ending Work in Process Is 8,000 Units, 20

question 21

Multiple Choice

Assume that ending work in process is 8,000 units, 20% complete, and that 20,000 units were started during the month. The beginning work in process was 75% complete. Materials are added at the beginning of the process, and the cost of materials are added during the month was $61,500. Using the weighted average method, materials are allocated at $4.00 per equivalent unit. The cost of material included in the beginning work in process from last month was

• A) $18,500
• B) $20,000
• C) $34,500
• D) None of the above

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