Agora Company Uses a Process-Cost System for Its Single Product

question 42

Multiple Choice

Agora Company uses a process-cost system for its single product. Material A is added at the beginning of the process; in contrast, material B is added when the units are 75% complete. The firm's ending work-in-process inventory consists of 6,000 units that are 80% complete. Which of the following correctly expresses the equivalent units of production with respect to materials A and B in the ending work-in-process inventory?

• A) A, 4,800; B, 0.
• B) A, 4,800; B, 4,800.
• C) A, 6,000; B, 0.
• D) A, 6,000; B, 4,800.
• E) A, 6,000; B, 6,000.

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