Minor Company had the following department data: $$\begin{array} { l c }
& \text { Phvsical Units } \
\text { Work in process, July } 1 & 30,000 \
\text { Completed and transferred out } & 135,000 \
\text { Work in process, July } 31 & 45,000
\end{array}$$ Materials are added at the beginning of the process.What is the total number of equivalent units for materials in July?

Question

Minor Company had the following department data: $$\begin{array} { l c } 
& \text { Phvsical Units } \
\text { Work in process, July } 1 & 30,000 \
\text { Completed and transferred out } & 135,000 \
\text { Work in process, July } 31 & 45,000
\end{array}$$ Materials are added at the beginning of the process.What is the total number of equivalent units for materials in July?

Quizplus · Accepted Answer

Since materials are added at the beginning, all units in process are considered 100% complete for materials. Therefore, the equivalent units for materials are the sum of completed units and ending work in process: 135,000 + 45,000 = 180,000.

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