Chen Company Manufactures Keyboards in a Two-Department Process, Assembly and Finishing

question 29

Multiple Choice

Chen Company manufactures keyboards in a two-department process, Assembly and Finishing. Information on the first department, Assembly, follows:
There was no beginning inventory, and of the 200,000 units started in production 168,000 were completed and transferred to the Finishing department, while 32,000 units were still in process. These units had all materials added but were only 75 percent complete as far as conversion costs.
-The equivalent units for materials are

• A) 168,000.
• B) 200,000.
• C) 192,000.
• D) 32,000.

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