Question 19

The mixing department of a companys output during the period consists of 26400 units completed and transferred out, and 15100 units in ending Work in Process that were 20% complete as to materials and conversion costs. Beginning inventory was 16300 units that were 20% complete as to materials and conversion costs. Under the FIFO method, what are the equivalent units of production for materials?

A) 32680

B) 26160

C) 23140

D) 20120