Salmon Manufacturing Ltd Uses a Process Costing System

Salmon Manufacturing Ltd uses a process costing system. Direct materials are added at the beginning of the process. During January, Department Q had a beginning inventory of 2,000 units, 25% complete for conversion costs. During the month 14,000 units were started and there were 1,000 units in ending inventory, 60% complete for conversion costs. Using FIFO process costing, the equivalent units for direct materials for the month were

A) 13,600
B) 14,000
C) 16,000
D) 15,600

Correct Answer:

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