Reference no: EM132573772

ONAWA Ltd bottles spring water. The water is filtered in Department 1 and then flows through to Department 2 where it is bottled. The quantity schedules of the company are as follows:

Department 1

Opening units                                            400

Units completed and transferred to dept 2         9 200

Ending units in a process                                  800

1. Opening units in process in the department are 30% complete.
2. Ending units in process in the department are 60% complete.

Question 1 : If the company uses the FIFO method to value closing work in process, the number of equivalent completed units in Department 1 will be:

Select one:

a. 9 680

b. 9 560

c. None of all

d. 9 200

e. 8 800