All materials are added at the beginning of the mixing process. 65%

Beginning work in process inventory 10,000

Units started into production 50,000 30%

Units completed and transferred out 51,000

Ending work in process inventory 9,000

Assuming that Dillard Company uses the FIFo method, the equivalent unions for material would be:

A)47,200 B)50,000 C)51,000 D)59,000

Assuming that Dillard Company uses the FIFO method, the equivalent units for processing would be:

A)47,200 B)50,200 C)51,000 D)60,000

Assuming that the Dillard Comany uses the weighted-average method, the equivalent units for materials would be:

A)50,000 B)51,000 C)53,700 D)60,000

Assuming that Dillard Company uses the weighted-average method, the equivalent units for processing would be:

A)53,700 B)51,000 C)50,200 D)47,000