A company uses the FIFO method in its process costing system. Material is added at the beginning of the production process. The equivalent units for March for conversion costs totaled 37,500 units. The beginning work-in-process inventory (BWIP) in March consisted of 15,000 units, 60% complete with respect to conversion costs. The ending work-in-process inventory (EWIP) in March consisted of 10,000 units, 75% complete with respect to conversion costs. The number of units started during the month was

Ltfen birini sein:

a. 40,500 units.

b. 24,000 units.

c. 41,500 units.

d. 39,000 units.

e. 34,000 units.