Hanker Company had the following department data on physical units: Work in process, beginning Completed and transferred out Work in process, ending
$$\begin{array} { r }
3,000 \
12,000 \
2,400
\end{array}$$ Materials are added at the beginning of the process.What is the total number of equivalent units for materials during the period?

Question

Hanker Company had the following department data on physical units: Work in process, beginning Completed and transferred out Work in process, ending
$$\begin{array} { r } 
3,000 \
12,000 \
2,400
\end{array}$$ Materials are added at the beginning of the process.What is the total number of equivalent units for materials during the period?

Quizplus · Accepted Answer

Since materials are added at the beginning, all units (completed and ending WIP) are considered 100% complete for materials. Therefore, equivalent units for materials = Completed and transferred out (12,000) + Ending WIP (2,400) = 14,400.

Hanker Company Had the Following Department Data on Physical Units 3,00012,0002,400\begin{array} { r } 3,000 \\12,000 \\2,400\end{array}3,00012,0002,400​

Hanker Company Had the Following Department Data on Physical Units $\begin{array} { r } 3,000 \\12,000 \\2,400\end{array}$