Equivalent Units of Materials Cost The Bottling Department of Rocky Springs Beverage Company had 1,900 ounces in beginning work in process inventory (40% complete). During the period, 32,200 ounces were completed. The ending work in process inventory was 1,600 ounces (60% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process?

Equivalent Units of Materials Cost The Bottling Department of Rocky Springs Beverage Company had 1,900 ounces in beginning work in process inventory (40% complete). During the period, 32,200 ounces were completed. The ending work in process inventory was 1,600 ounces (60% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process? units