Minor Company had the following department data: $\begin{array}{lr}&\text { Physical Units }\
\text { Work in process, July } 1 & 30,000 \
\text { Completed and transferred out } & 165,000 \
\text { Work in process. July } 31 & 45,000
\end{array}$ Materials are added at the beginning of the process.What is the total number of equivalent units for materials in July?
A)165,000.
B)180,000.
C)240,000.
D)210,000.

Question

Quizplus · Accepted Answer

The total equivalent units for materials is the sum of units completed and transferred out (165,000) and the ending work in process (45,000), since materials are added at the beginning. Thus, 165,000 + 45,000 = 210,000.

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