The Following Information Pertains to Mack Company Materials Are Added at the Start of the Process

The following information pertains to Mack Company: $\begin{array}{ll}\text { Work-in-process inventory, December } 1 \text { (30\% complete) } & 20,000 \text { units } \\\text { Units transferred in } & 50,000 \text { units } \\\text { Work-in-process inventory, December } 31(60 \% \text { complete }) & 16,000 \text { units }\end{array}$ Materials are added at the start of the process.
How many equivalent units for materials would there be using the weighted average method?

A) 50,000 units
B) 57,600 units
C) 70,000 units
D) 86,000 units

Correct Answer:

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