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Agee Company Uses a Process-Costing System for Its Single Product

Question 29

Multiple Choice

Agee Company uses a process-costing system for its single product. Material A is added at the beginning of the process; in contrast, material B is added when the units are 50% complete. The firm's ending work-in-process inventory consists of 4,000 units that are 75% complete. Which of the following correctly expresses the equivalent units of production with respect to materials A and B in the ending work-in-process inventory?


A) A, 3,000; B, 0.
B) A, 3,000; B, 3,000.
C) A, 4,000; B, 0.
D) A, 4,000; B, 4,000.
E) A, 4,000; B, 3,000.

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