Reference: 04-07
the Information Below Was Obtained from the Records

Reference: 04-07
The information below was obtained from the records of the first processing department of Moore Company for the month of May. The company uses the weighted-average method in its process costing system. $$\begin{array} { | l | l | l | } \hline & \text { Units } & \begin{array} { l } \text { Labour and Overhead } \\\text { (Percentage Complete) }\end{array} \\\hline \text { Work in process, May 1 } & 10,000 & 40 \% \\\hline \text { Units started } & 64,000 & \\\hline \text { Completed and transferred out } & 60,000 & \\\hline \text { Work in process, May 31 } & 14,000 & 70 \%\\\hline\end{array}$$ All materials are added at the beginning of the process.
-The equivalent units of production for materials for the month of May were

A) 74,000 units.
B) 64,000 units.
C) 60,000 units.
D) 69,800 units.