Question

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

Department E had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,500. There were 14,000 units of direct materials added during the period at a cost of $28,700. There were 15,000 units completed during the period, and 3,000 units were 75% completed at the end of the period. All materials are added at the beginning of the process, and the average cost method is used to cost inventories. Direct labor was $32,450, and factory overhead was $18,710.

The number of equivalent units of production for the period is

a. 15,650

b. 14,850

c. 18,000

d. 17,250

Answer

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