Hanker Company had the following department data on physical units: $\begin{array}{lr}
\text { Work in process, beginning } & 2,500 \
\text { Completed and transferred out } & 18,000 \
\text { Work in process, ending } & 2,000
\end{array}$ Materials are added at the beginning of the process.What is the total number of equivalent units for materials if the FIFO method is used?

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The Answer of Hanker Company had the following department data on physical units: $\begin{array}{lr}
\text { Work in process, beginning } & 2,500 \
\text { Completed and transferred out } & 18,000 \
\text { Work in process, ending } & 2,000
\end{array}$ Materials are added at the beginning of the process.What is the total number of equivalent units for materials if the FIFO method is used?

Hanker Company Had the Following Department Data on Physical Units