Question

Stamp Company had the following department data:

Physical Units
Work in process, beginning -0-
Completed and transferred out 50,000
Work in process, ending 5,000
Materials are added at the beginning of the process. What is the total number of equivalent units for materials during the period?
a. 50,000
b. 60,000
c. 45,000
d. 5,000

Answer 1

The total number of equivalent units for materials during the period is $55,000

Step-by-step explanation:

The computation of the total number of equivalent units for materials during the period is shown below:

= Completed and transferred out units + ending work in progress units

= 50,000 units + 5,000 units

= 55,000 units

We simply added the Completed and transferred out units and the ending work in progress units to compute the equivalent units for materials