Minor Company had the following department data: $\begin{array}{lr}&\text { Physical Units }\
\text { Work in process, July } 1 & 30,000 \
\text { Completed and transferred out } & 165,000 \
\text { Work in process, July 31 } & 45,000
\end{array}$ Materials are added at the beginning of the process. What is the total number of equivalent units for materials in July?

Question

Quizplus · Accepted Answer

The total number of equivalent units for materials is the sum of the units completed and transferred out and the units in ending work in process. Since materials are added at the beginning, all units in ending work in process are considered 100% complete for materials. Therefore, the equivalent units for materials = 165,000 (completed and transferred out) + 45,000 (ending work in process) = 210,000.

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