Answer:
Total equivalent units= 95,000 units
Step-by-step explanation:
Giving the following information:
Work in process, beginning 0
Completed and transferred out 89,000
Work in process, ending 6,000
Materials are added at the beginning of the process.
Because the materials are added at the beginning of the process, the equivalent units are the same as units started and completed.
Total equivalent units= 89,000 + 6,000= 95,000 units