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Larsen Company adds materials at the beginning of the process in Department 2. Data concerning the materials used in May production are as follows: Units

Larsen Company adds materials at the beginning of the process in Department 2. Data concerning the materials used in May production are as follows:

Units
Work-in-process at May 1 12,000
Started during May 32,000
Completed and transferred out during May 33,000
Normal spoilage incurred 3,000
Work-in-process at May 31 8,000

Using the weighted-average method, the equivalent units for materials are:

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