Exam 16: Appendix: Process Costing

Total direct materials cost incurred during the current period was $180,000 and the number of units completed during the current period plus equivalent units in ending work in process inventory was 36,000; therefore, the direct materials cost per equivalent unit for the current period was $5.00.

Claire Company had 12,000 units in the beginning work in process inventory; Claire started 50,000 units during the period and had 6,000 units in ending inventory. Direct materials are added at the beginning of the period. What were the equivalent units of production for direct materials?