What are the equivalent units for materials for the month in the first processing department?
A)400
B)8,700
C)8,140
D)7,700

Question

Quizplus · Accepted Answer

The equivalent units for materials would be the units that were started in the first processing department plus the units that were transferred in from the prior department. From the data given, 8,000 units were started in the first department and 140 units were transferred in from the prior department. Therefore, the equivalent units for materials for the month in the first processing department would be 8,140 (8,000 + 140).

What Are the Equivalent Units for Materials for the Month