Corsi Company had the following department data: $$\begin{array} { l c }
& \text { Physical Units } \
\text { Work in process, beginning } & -0- \
\text { Completed and transferred out } & 90,000 \
\text { Work in process, ending } & 7,000
\end{array}$$ Materials are added at the beginning of the process.What is the total number of equivalent units for materials during the period?
A)90,000.
B)9,000.
C)97,000.
D)83,000.

Question

Corsi Company had the following department data: $$\begin{array} { l c } 
&  \text { Physical Units }  \
\text { Work in process, beginning } & -0- \
\text { Completed and transferred out } & 90,000 \
\text { Work in process, ending } & 7,000
\end{array}$$ Materials are added at the beginning of the process.What is the total number of equivalent units for materials during the period?
A)90,000.
B)9,000.
C)97,000.
D)83,000.

Quizplus · Accepted Answer

Since materials are added at the beginning of the process, all units (completed and in process) are considered 100% complete for materials. Therefore, the equivalent units for materials are the sum of completed units and ending work in process units: 90,000 + 7,000 = 97,000.

Corsi Company Had the Following Department Data Materials Are Added at the Beginning of the Process