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Aglow Company uses a process-cost system for its single product. Material A is added at the beginning of the process; in contrast, material B is
Aglow Company uses a process-cost system for its single product. Material A is added at the beginning of the process; in contrast, material B is added when the units are 50% complete. The firm's ending work-in-process inventory consists of 4,000 units that are 75% complete. Which of the following correctly expresses the equivalent units of production with respect to materials A and B in the ending work-in-process inventory?
A, 3,000; B, 0.
A, 3,000; B, 3,000.
A, 4,000; B, 0.
A, 4,000; B, 4,000.
A, 4,000; B, 3,000.
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