11

Assume material is added at the beginning of a process, and the beginning work-in-process inventory is 30 per cent complete as to conversion costs. Using the first-in-first-out (FIFO) method of process costing, the total equivalent units for material for this process during this period is equal to _____________.

	a.	units started this period in this process
	b.	units started this period in this process plus the beginning inventory
	c.	units started this period in this process plus 70 per cent of beginning inventory
	d.	beginning inventory this period for the process
	e.	None of the answers.