The following data were taken from the accounting records of Abbas Company which uses the FIFO method in its process costing system: beginning work in process inventory: 20,000 units (materials 100% complete, labor and overhead 60% complete). Started in its process during the period 70,000 units, and ending work in process inventory 30,000 units (materials 100% complete, labor and overhead 70% complete). The equivalent units of materials is: a. 60,000 units b. 100,000 units O c. 80,000 units O d. 90,000 units Next page to search