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Wright Company Wright Company Adds Material at the Start of Production.The Following

Question 155

Multiple Choice

Wright Company
Wright Company adds material at the start of production.The following production information is available for September:

Beginning Work in Process Inventory
	(45% complete as to conversion)	10,000 units
Started this period		120,000 units
Ending Work in Process Inventory	80% complete as to conversion)	8,200 units
Beginning Work in Process Inventory Costs:
	Material	$24,500
	Conversion	68,905
Current Period Costs:
	Material	$ 75,600
	Conversion	130,053

Refer to Wright Company.What are the equivalent units for material using the FIFO method?

A) 111,800
B) 120,000
C) 125,500
D) 130,000