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MC Qu. 4-44 Warren Industries uses a process-costing
Warren Industries uses a process-costing system for its single product, which is manufactured from Material X and Material Y. X and Y are introduced to the product as follows:
Material X: Added at the beginning of manufacturing
Material Y: Added at the 75% stage of completion
Problem 1: The company started and completed 40,000 units during the period, and had an ending work-in-process inventory amounting to 8,000 units, 20% complete. Which of the following choices correctly expresses the total equivalent units of production for Material X and Material Y?
Material X Material Y
A. 46,000 41,600
B. 46,000 46,000
C. 48,000 40,000
D. 48,000 41,600
E. 48,000 46,000
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