Hanker Company had the following department data on physical units: $\begin{array}{lr}
\text { Work in process, beginning } & 3,000 \
\text { Completed and transferred out } & 18,000 \
\text { Work in process, ending } & 2,400
\end{array}$ Materials are added at the beginning of the process. What is the total number of equivalent units for materials during the period?

Question

Quizplus · Accepted Answer

The total number of equivalent units for materials is the sum of the units completed and transferred out and the 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, 18,000 (completed and transferred out) + 2,400 (ending work in process) = 20,400 equivalent units.

Hanker Company Had the Following Department Data on Physical Units