Barrett Corporation had 13,100 units of work in process on April 1. During April, 25,300 units were completed and as of April 30, 5,100 units remained in production. How many units were started during April?

Multiple Choice

11,200.

17,300.

26,700.

43,500.

None of these.

2) Willingham uses a process-costing system for its single product, which is manufactured from Material X and Material Y. X and Y are introduced to the product as follows: Material X: Added at the beginning of manufacturing Material Y: Added at the 90% stage of completion The company started and completed 76,000 units during the period, and had an ending work-in-process inventory amounting to 12,900 units, 20% complete. Which of the following choices correctly expresses the total equivalent units of production for Material X and Material Y?

	Material X	Material Y
A.	87,610	78,580
B.	87,610	87,610
C.	88,900	76,000
D.	88,900	78,580
E.	88,900	87,610

Multiple Choice

Choice A

Choice B

Choice C

Choice D

Choice E