On September 1, Delta company had 30,000 units in process, which were 30% completed. Materials are added at the beginning of the process. During the month, 170,000 units were started and 180,000 completed and transferred out. Ending work in process inventory was 50% complete.

a) Calculate the equivalent units of production for materials if FIFO were used.

b) Calculate the equivalent units of production for materials if weighted average were used

• Answer for weighted-average: 200,000