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Calculate the number of equivalent units for material costs

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Question - The Phelan Company had 14,000 units in beginning work in process, 60% complete. 20,000 units were completed and transferred out during the month. Ending work in process is 60% complete, which is equivalent to 3,600 whole units for Conversion Costs. Materials are added at the beginning of the process.

Calculate the number of equivalent units for Material costs?

A) 23,600 units

B) 27,000 units

C) 26,000 units

Reference no: EM132350573

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