Activity in Saggers Company”s Assembly Department for the month of March follows:
|
|
|
Percent Complete |
|
|
|
|
|
Labor & |
|
|
Units |
Materials |
Overhead |
|
Work in process inventory, March 1 |
6,000 |
60% |
45% |
|
Started into production during March |
65,000 |
|
|
|
Work in process inventory, March 31 |
4,000 |
35%
|
20%
|
The equivalent units for materials for March, using the weighted-average method, are:
A) 69,000 units
B) 65,000 units
C) 68,400 units
D) 67,000 units