During August,the Filtering Department of Union Square,Inc

question 53

Multiple Choice

During August,the Filtering Department of Union Square,Inc.had a beginning Work-in-Process Inventory balance of 120 units with costs of $60,000.During the month,it started and completed 260 units.It had 30 units in the ending Work-in-Process Inventory.What is the number of equivalent units of production for transferred in units in the Filtering Department in August under the first-in,first-out (FIFO) method?

• A)120 units
• B)410 units
• C)290 units
• D)230 units