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Carnival Furniture had 60,000 foam cushions in process at May 1 (70% converted) and 40,000 cushions in process at May 31 (50% converted). All direct
Carnival Furniture had 60,000 foam cushions in process at May 1 (70% converted) and 40,000 cushions in process at May 31 (50% converted). All direct materials are added at the beginning of the production process. During the month, 140,000 cushions were transferred to finished goods.
How many cushions were started during May at Carnival Furniture?
A.
223,000 cushions
B.
60,000 cushions
C.
140,000 cushions
D.
120,000 cushions
E.
180,000 cushions
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