Direct materials are added at the beginning of the process. This period began with 5,000 units in beginning inventory that are 25% complete. What are the equivalent units for beginning work in process under the FIFO method? $\begin{array}{ll}\text { Direct Materials } & \text { Conversion Costs } \
\text { a) } 5,000 & 1,250 \
\text { b) } 5,000 & 3,750 \
\text { c) } 0 & 1,250 \
\text { d) } 0 & 3,750
\end{array}$

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The Answer of Direct materials are added at the beginning of the process. This period began with 5,000 units in beginning inventory that are 25% complete. What are the equivalent units for beginning work in process under the FIFO method? $\begin{array}{ll}\text { Direct Materials } & \text { Conversion Costs } \
\text { a) } 5,000 & 1,250 \
\text { b) } 5,000 & 3,750 \
\text { c) } 0 & 1,250 \
\text { d) } 0 & 3,750
\end{array}$

Direct Materials Are Added at the Beginning of the Process