Materials are added at the beginning of the process. The beginning work in process is 30% complete. If the ending work in process is zero, the total equivalent units for direct materials for the period using FIFO are equal to:
A) The units in beginning work in process
B) The units started this period
C) The units started plus 70% of the units in beginning work in process
D) The units started and completed plus the beginning work in process

Question

Quizplus · Accepted Answer

Since materials are added at the beginning of the process, all units started this period would have received materials, making the total equivalent units for direct materials equal to the units started this period. The beginning work in process and its completion percentage are irrelevant for direct materials under FIFO when materials are added at the beginning.

Materials Are Added at the Beginning of the Process