Assume a company's beginning work in process consists of 20,000 units, 40% complete. Materials are added at the beginning of the process. During the month, 90,000 units are transferred in. The ending work in process consists of 10,000 units, 50% complete. Under the standard cost method, the equivalent units of production are
A) 90,000/90,000/97,000
B) 110,000/100,000/105,000
C) 110,000, 92,000/105,000
D) 90,000/100,000/105,000

Question

Assume a company's beginning work in process consists of 20,000 units, 40% complete. Materials are added at the beginning of the process. During the month, 90,000 units are transferred in. The ending work in process consists of 10,000 units, 50% complete. Under the standard cost method, the equivalent units of production are 
A) 90,000/90,000/97,000 
B) 110,000/100,000/105,000 
C) 110,000, 92,000/105,000 
D) 90,000/100,000/105,000

Quizplus · Accepted Answer

The Answer of Assume a company's beginning work in process consists of 20,000 units, 40% complete. Materials are added at the beginning of the process. During the month, 90,000 units are transferred in. The ending work in process consists of 10,000 units, 50% complete. Under the standard cost method, the equivalent units of production are 
A) 90,000/90,000/97,000 
B) 110,000/100,000/105,000 
C) 110,000, 92,000/105,000 
D) 90,000/100,000/105,000

Assume a Company's Beginning Work in Process Consists of 20,000