Q16

Marigold's Manufacturing has 7000 units in beginning Work in Process inventory, 15% complete as to conversion costs, 15200 units transferred out to Finished Goods inventory, and 1500 units in ending Work in Process inventory 10% complete related to conversion costs. Direct materials are fully added at the beginning of the process. How much are equivalent units of production for direct materials if the FIFO method is used? 23700 15200 9700 0 20700