Beginning WIP Inventory Is 12,500 Units, 55% Complete for Materials

question 36

Multiple Choice

Beginning WIP inventory is 12,500 units, 55% complete for materials. During the month 80,000 units were started; 84,000 were finished; and ending WIP was 8,500 units that were 40% complete for materials. How many equivalent units should be used to allocate costs for materials (assume that the weighted average method is used) ?

• A) 83,400
• B) 90,875
• C) 88,675
• D) 87,400