d. equivalent units manufactured. 34. The following information is available Units in process at the beginning of the month Units in process at the end of the month Units started during the month 2,000 4,000 30,000 Materials are added at the beginning of the process Beginning and ending units were 60 percent converted. How many equivalent units for materials would there be using the FIFO method? a. 36,000 units b. 34,000 units c 30,000 units d. 29,200 units 35. Gil! Corporation adds raw materials to production at the beginning of the process in the Assembly Department. Materials data for this department for March 2011 are as follows: Costs Materials Conversion Units 25,000 Work in process, March 1 300,000 903.350 Started during March Work in process, March 31 10,000 Beginning inventory was 70 percent complete. Ending inventory was 40 percent complete. How many equivalent units for materials would there be for Gil Corporation in March using the FIF method? a. 100,000 units b. 110,000 units c. 125,000 units d. 119,000 units