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Hanker Company had the following department data on physical units: Work in process, beginning 1,000 Completed and transferred out 4,000 Work in process ending 800

  1. Hanker Company had the following department data on physical units:

Work in process, beginning

1,000

Completed and transferred out

4,000

Work in process ending

800

Materials are added at the beginning of the process. What is the total number of equivalent units for materials if the FIFO method is used?

  1. 4,200
  2. 3,800
  3. 4,800
  4. 3,000

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