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You are provided the following production information for the month of October 2020 O/B WIP Units Started C/B WIP Number of Units 2,697 29,845 1.176

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You are provided the following production information for the month of October 2020 O/B WIP Units Started C/B WIP Number of Units 2,697 29,845 1.176 Percentage Completed 30% 70% The materials in the production process are added at the following stages: Material A 0% Material B 50% Material 90% What is the equivalent units of Material B in the opening work in process

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