Reference no: EM132952118
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