Materials are added at the beginning of the process. The beginning work in process is 30% complete. The total equivalent units for direct materials for the period using FIFO is 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

In FIFO, equivalent units for direct materials are calculated based on the units started during the period, as materials are added at the beginning of the process.

Materials Are Added at the Beginning of the Process