The painting department uses first-in first-out

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Sample question 

The Painting Department had 12,000 incomplete units in its beginning Work-in-Process Inventory which were 100% complete as to materials and 30% complete as to conversion costs. 36,000 units were received from the previous department. The ending Work-in-Process Inventory consisted of 4,700 units which were 50% complete as to materials and 30% complete as to conversion costs. The Painting Department uses first-in, first-out (FIFO) process costing. 
What are the equivalent units of production for materials during the period? 

Reference no: EM13791324

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