Department C of Boot and Shoe Company
Information Concerning Department

Department C of Boot and Shoe Company
Information concerning Department C of Boot and Shoe Company for the month of March is as follows: Materials
$\begin{array}{lll}&\text { Units }&\text { Cost }\\\text { Work-in-Process Inventory, beginning of month } & 20,000 & \$ 14,250 \\\text { Started in March } & 85,000 & \$ 66,600 \\\text { Units completed } & 90,000 & \\\text { Work-in-Process Inventory, end of month } & 15,000 &\end{array}$ All materials are added at the beginning of the process.
-Refer to Department C of Boot and Shoe Company. What would be the equivalent units for materials when using the first-in, first-out method?

A) 85,000
B) 90,000
C) 105,000
D) 110,000