Marlan Manufacturing produces a product that passes through two processing departments.The units from the Molding Department are completed in the Assembly Department.The activity in the Assembly Department for the current month is presented below.Marlan uses the FIFO method in its process costing system. The equivalent units for materials for the Assembly Department during the month were:
A)30,000 units
B)38,000 units
C)40,800 units
D)42,000 units

Question

Marlan Manufacturing produces a product that passes through two processing departments.The units from the Molding Department are completed in the Assembly Department.The activity in the Assembly Department for the current month is presented below.Marlan uses the FIFO method in its process costing system.  The equivalent units for materials for the Assembly Department during the month were:
A)30,000 units 
B)38,000 units 
C)40,800 units 
D)42,000 units

Quizplus · Accepted Answer

Units started and completed = Units completed during the period - Units in beginning inventory
= 38,000 - 8,000 = 30,000
FIFO method equivalent units of production
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Marlan Manufacturing Produces a Product That Passes Through Two Processing