The information below was obtained from the records of the first processing department of Tegtmeier Company for the month of October. The company uses the weighted-average method in its process costing system.

Units Labor and Overhead Percentage Complete

Work in process, May 1 10,000 40%

Units Started 64,000

Completed and Transferred Out 60,000

Work in Process, May 31 14,000 70%

All materials are added at the beginning of the process. Material is 100% complete.

What were the equivalent units for materials for the month of May were? A. 60,000 units B. 74,000 units C. 64,000 units D. 69,800 units

What were the equivalent units for labor and overhead for the month of May were? A. 60,000 units B. 69,800 units C. 65,800 units D. 73,800 units