Corsi Company had the following department data: $$\begin{array} { l c }
& \underline{ \text { Physical Units } } \
\text { Work in process, beginning } &-0-\
\text { Completed and transferred out } & 90,000 \
\text { Work in process, ending } & 7,000
\end{array}$$ Materials are added at the beginning of the process. What is the total number of equivalent units for materials during the period?
A) 90000.
B) 9000.
C) 97000.
D) 83000.

Question

Corsi Company had the following department data: $$\begin{array} { l c } 
& \underline{ \text { Physical Units } } \
\text { Work in process, beginning } &-0-\
\text { Completed and transferred out } & 90,000 \
\text { Work in process, ending } & 7,000
\end{array}$$ Materials are added at the beginning of the process. What is the total number of equivalent units for materials during the period?
A) 90000.
B) 9000.
C) 97000.
D) 83000.

Quizplus · Accepted Answer

Since materials are added at the beginning of the process, the units started and completed during the period are equivalent units for materials. Thus, the equivalent units for materials would be 90000 (units started) + 7000 (units in process at the end of the period) = 97000.

Corsi Company Had the Following Department Data Materials Are Added at the Beginning of the Process