What is the total number of equivalent units

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Question - Brambles Corporation has two sequential processing? departments: Assembly and Shaping. The Shaping Department reports the following information. Conversion costs are applied evenly throughout the process.

Beginning WIP Inventory ?9,000 units

Transferred-in costs in beginning WIP Inventory ?$110,200

Direct materials costs in beginning WIP Inventory ?$24,500

Conversion costs in beginning WIP Inventory ?$22,750

Units transferred-in ?57,000 units

Transferred-in costs ?$546,300

Units completed ?55,000

Costs? added: direct materials ?$167,120

Costs? added: conversion costs ?$245,570

Ending WIP Inventory ?11,000 units

?(60% complete for materials and? 30% complete for? conversion)

Required - What is the total number of equivalent units for direct? materials?

A. ?55,000

B. ?60,400

C. ?63,600

D. ?61,600

Reference no: EM132952118

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