Harward Company”s Staining department recorded the following activity in June:
|
|
|
Labor and |
|
|
Number of |
Overhead Percent |
|
|
Units |
Completed |
|
Work in process inventory, June 1 |
8,000 |
35% |
|
Started into production during June |
50,000 |
|
|
Work in process inventory, June 30 |
12,000 |
55% |
All materials are added at the beginning of the process in the Staining Department. The equivalent units for materials for June, using the weighted-average method, were:
A) 58,000 units
B) 52,600 units
C) 46,000 units
D) 60,000 units