Minor Company had the following department data: Materials are added at the beginning of the process. What is the total number of equivalent units for materials in July?
A) 81,000.
B) 90,000.
C) 126,000.
D) 108,000.

Question

Minor Company had the following department data:  Materials are added at the beginning of the process. What is the total number of equivalent units for materials in July?
A) 81,000. 
B) 90,000. 
C) 126,000. 
D) 108,000.

Quizplus · Accepted Answer

Since materials are added at the beginning of the process, the equivalent units for materials in July are the same as the actual units completed, which is 108,000 units. Thus, the answer is D.

Minor Company Had the Following Department Data: Materials Are