If There Was No Beginning Work in Process and No

question 2

Multiple Choice

If there was no beginning work in process and no ending work in process under the weighted-average process costing method, the number of equivalent units for direct materials, if direct materials were added at the start of the process, would be:

• A)equal to the units started or transferred in
• B)equal to the units completed
• C)less than the units completed
• D)Both A and B are correct.

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Definitions:

Process Costing System

A process costing system is an accounting method used where identical or similar products are mass-produced, and costs are assigned to individual units of output based on the average cost.

Indirect Materials

Materials used in the production process that cannot be directly linked to a specific product, such as lubricants for machines.

Completed Goods

Products that have undergone the entire production process and are ready for sale.