Super-Tech Industries had the following department information about physical units and percentage of completion: $$\begin{array} { l c }
& \text { Physical Units } \
\text { Work in process, June } 1(75 \%) & 8,000 \
\text { Completed and transferred out } & 22,000 \
\text { Work in process, June } 30(50 \%) & 12,000
\end{array}$$ If materials are added at the beginning of the production process, what is the total number of equivalent units for materials during June?
A)19,000.
B)34,000.
C)36,000.
D)28,000.

Question

Super-Tech Industries had the following department information about physical units and percentage of completion: $$\begin{array} { l c } 
&  \text { Physical Units }  \
\text { Work in process, June } 1(75 \%) & 8,000 \
\text { Completed and transferred out } & 22,000 \
\text { Work in process, June } 30(50 \%) & 12,000
\end{array}$$ If materials are added at the beginning of the production process, what is the total number of equivalent units for materials during June?
A)19,000.
B)34,000.
C)36,000.
D)28,000.

Quizplus · Accepted Answer

Since materials are added at the beginning of the process, all units in work in process at the start and end of the month, as well as those completed, are 100% complete for materials. Therefore, the equivalent units for materials are the sum of completed units (22,000) and ending work in process units (12,000), totaling 34,000.

Super-Tech Industries Had the Following Department Information About Physical Units