Super-Tech Industries had the following department information about physical units and percentage of completion: $\begin{array}{lr}&\text { Physical Units }\
\text { Work in process, June } 1(75 \%) & 8,000 \
\text { Completed and transferred out } & 22,000 \
\text { Work in process, June } 30(50 \%) & 12,000
\end{array}$ If materials are added at the beginning of the production process, what is the total number of equivalent units for materials during June?

Question

Quizplus · Accepted Answer

Since materials are added at the beginning of the process, all units in beginning and ending inventory are 100% complete for materials. Therefore, equivalent units for materials are the sum of completed units and ending inventory: 22,000 + 12,000 = 34,000.

Super-Tech Industries Had the Following Department Information About Physical Units