Hanker Company had the following department data on physical units: Materials are added at the beginning of the process. What is the total number of equivalent units for materials during the period?
A) 8,400.
B) 1,600.
C) 9,600.
D) 6,000.

Question

Hanker Company had the following department data on physical units:  Materials are added at the beginning of the process. What is the total number of equivalent units for materials during the period?
A) 8,400. 
B) 1,600. 
C) 9,600. 
D) 6,000.

Quizplus · Accepted Answer

Since materials are added at the beginning of the process, the equivalent units for materials is equal to the number of units started. According to the department data, 9,600 units were started during the period. Therefore, the total number of equivalent units for materials during the period is 9,600.

Hanker Company Had the Following Department Data on Physical Units