Beginning work in process consisted of 4,300 units that were 100% complete with respect to direct materials and 40% complete with respect to conversion. Of the 28,700 units transferred out, 4,300 were from beginning work in process. The remaining 24,400 were units started and completed during May. Assume that Tamar uses the FIFO method to account for its process costing system.
Required:
What are the equivalent units for direct materials?
Answers: 1
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