Question

Use this information about Department B to answer the questions that follow.

Department B had 3,000 units in work in process that were 25% completed at the beginning of the period at a cost of $12,500. There were 13,700 units of direct materials added during the period at a cost of $28,700, 15,000 units were completed during the period, and 1,700 units were 95% completed at the end of the period. All materials are added at the beginning of the process, and the first-in, first-out cost flow method is used. Direct labor was $32,450, and factory overhead was $18,710.

The materials equivalent units of production for the period are

a. 16,700

b. 12,000

c. 1,700

d. 13,700

Answer

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