Irvin Corporation’s Mixing Department Began January 2011 with 10,000 Gallons

Irvin Corporation’s Mixing Department began January 2011 with 10,000 gallons of product (40 percent completed) in process. During January, Irvin started 100,000 gallons of new product, of which 15,000 gallons remained in ending inventory (70 percent completed) .
-Refer to the figure.If materials were added when the units were 80 percent complete,how many equivalent units of production for materials would there be for Irvin using the weighted average costing method?

A) 95,000 units
B) 105,500 units
C) 107,000 units
D) 110,000 units

Correct Answer:

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