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 are equal to:

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. The beginning work in process is not considered for direct materials since they are already 100% complete for materials.

Materials Are Added at the Beginning of the Process