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A Process with 1,200 Units of Beginning Work in Process

Question 116

Multiple Choice

A process with 1,200 units of beginning work in process, completed and transferred out 15,000 units during a period. There were 7,500 units in the ending work in process that were 50% complete as to conversion costs. Materials are added 80% at the beginning of the process and 20% when the units are 90% complete. How much is equivalent units of production for the period for material costs?


A) 18,000 equivalent units.
B) 22,500 equivalent units.
C) 16,500 equivalent units.
D) 21,000 equivalent units.

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