Deck 6: Process Costing

Question 1

Which is NOT a feature of a process costing system?

A) Standardized products pass through standardized processes.
B) Each unit is treated uniquely in receiving a process.
C) Manufacturing costs are accumulated by a process for a given time period.
D) Unit costs are calculated for each department.

Answer 1

B

Question 2

Which is NOT a difference between the job-order costing system and the process costing system?

A) They accumulate their costs to different cost objectives.
B) The number of work-in-process accounts is different.
C) One does not use the finished goods account.
D) All of these.

Answer 2

C

Question 3

When products and their costs are moved from one process to the next process, these costs are referred to as

A) unit costs.
B) transferred-in costs.
C) WIP inventory costs.
D) equivalent unit costs.

Answer 3

B

Question 4

As production occurs, materials, direct labor, and applied manufacturing overhead are recorded in

A) materials.
B) finished goods.
C) work in process.
D) cost of goods sold.

Question 5

Figure 6-3 Bill Berry, CPA, prepares tax returns.The production costs and the number of tax returns prepared for the month of August are as follows:
Number of tax returns 200

-
Refer to Figure 6-3.What is the cost of services sold?

A) $3,000
B) $2,000
C) $100
D) $900

Question 6

Figure 6-2 Speakeasy Co.manufactures podiums.Production consists of three processes: cutting, assembly, and finishing.The following costs are given for May:
There were no work in process inventories and 1,000 podiums were produced.

-
Refer to Figure 6-2.What is the cost transferred out of the assembly department.

A) $14,000
B) $29,000
C) $43,000
D) $54,000
E) none of these

Question 7

Figure 6-2 Speakeasy Co.manufactures podiums.Production consists of three processes: cutting, assembly, and finishing.The following costs are given for May:
There were no work in process inventories and 1,000 podiums were produced.

-
Refer to Figure 6-2.Record the journal entries to record the transfer of goods from process to process.

A)


B)

C)

D) none of these

Question 8

Figure 6-2 Speakeasy Co.manufactures podiums.Production consists of three processes: cutting, assembly, and finishing.The following costs are given for May:
There were no work in process inventories and 1,000 podiums were produced.
Refer to Figure 6-2.The journal entry to assign costs to the Assembly process would be

A)

B)

C)

D)

E) none of the above

Question 9

In process costing, costs are accounted for by

A) year.
B) batch.
C) process.
D) job.

Question 10

Figure 6-1 Allen Company has the following information for the Assembly Department for October 2011:
Overhead rate is 200 percent of direct labor costs.
Allen Company uses a process costing system for the Assembly Department.

-
Refer to Figure 6-1.The journal entry to record materials purchased would include a

A) debit to Materials Inventory for $40,000.
B) debit to Materials Inventory for $44,000.
C) credit to Accounts Payable for $44,000.
D) both b and c.

Question 11

In a process costing system, which of the following would be TRUE?

A) A process costing system is more expensive because it has more work-in-process accounts.
B) There is no need to track materials to processes.
C) There is no need to use time tickets to assign costs to processes.
D) All of these are true.

Question 12

JIT firms are usually structured so they can use _______________ to determine product costs.

A) process costing
B) job-order costing
C) joint costing
D) variable costing

Question 13

Figure 6-3 Bill Berry, CPA, prepares tax returns.The production costs and the number of tax returns prepared for the month of August are as follows:
Number of tax returns 200

-
What is the unit cost per tax return?

A) $0.50
B) $10.00
C) $4.50
D) $15.00

Question 14

_______________ accumulates production costs by process and uses a work-in-process account for each process.

A) Process costing
B) Joint costing
C) Variable costing
D) Job-order costing

Question 15

Figure 6-1 Allen Company has the following information for the Assembly Department for October 2011:
Overhead rate is 200 percent of direct labor costs.
Allen Company uses a process costing system for the Assembly Department.

-
Refer to Figure 6-1.What is the total amount of debits to Work in Process-Assembly Department for October?

A) $120,000
B) $126,000
C) $134,000
D) cannot be determined

Question 16

The appropriate cost accounting system to use when inventory items are produced on an assembly line is

A) job-order costing.
B) process costing.
C) weighted average.
D) perpetual method.

Question 17

Which is TRUE about services?

A) Services can never be homogeneous and repetitively produced.
B) Some services may require that a sequence of uniform processes be performed.
C) Services cannot have work-in-process inventories.
D) All services require job-order costing.

Question 18

What system would a manufacturer of unique special orders or batch processes most likely use to accumulate costs?

A) process costing
B) contract costing
C) variable costing
D) job-order costing

Question 19

Figure 6-1 Allen Company has the following information for the Assembly Department for October 2011:
Overhead rate is 200 percent of direct labor costs.
Allen Company uses a process costing system for the Assembly Department.

-
Refer to Figure 6-1.The journal entry to record goods completed and transferred out of the Assembly Department would include a

A) debit to Finished Goods Inventory for $120,000.
B) credit to Materials Inventory for $120,000.
C) debit to Work in Process-Assembly Department for $120,000.
D) debit to Work in Process-Finishing Department for $120,000.

Question 20

JIT manufacturing emphasizes

A) continuous improvement.
B) elimination of waste.
C) reduction of work-in-process inventories.
D) all of these.

Question 21

Figure 6-4 The following information is available for Dale, Inc.:


-Refer to Figure 6-4.What are the "total bottling costs to account for" in the Assembly Department?

A) $10,000
B) $21,000
C) $44,500
D) $32,000

Question 22

_______________ is (are) the whole units that could have been produced in a period given the amount of manufacturing inputs used.

A) FIFO costing method
B) Transferred-in cost
C) Weighted average method
D) Equivalent units of output

Question 23

When conversion costs are uniform,

A) materials, labor, and overhead are applied at different rates throughout the process.
B) materials, labor, and overhead are added throughout the process at the same rate.
C) labor and overhead are added at the same rate but different materials are added at a different point.
D) materials and labor are added at the same rate but overhead is applied uniformly.

Question 24

Figure 6-5 Baynor Inc.manufactures desks.The following data was given for production in January:
Units, beginning work in process 0
Units started 200
Units completed ?
Units, ending work in process (40% complete) 50

-
Refer to Figure 6-5.What are the equivalent units?

A) 200
B) 170
C) 180
D) 150
E) none of these

Question 25

_______________ represents the number of completed units that is equal, in terms of production inputs, to a given number of partially completed units.

A) Units completed
B) Equivalent units
C) Units started and completed
D) Total units in production

Question 26

Activity-based costing might have a role in process costing settings under what conditions?

A) under no conditions
B) when there are products produced with homogeneous processes and little diversity
C) when multiple products are being produced.
D) when only one product is being produced

Question 27

Equivalent units expresses all activity of the period in terms of

A) direct labor hours.
B) partially completed units.
C) fully completed units.
D) units of input.

Question 28

Figure 6-6 Pelosi Company manufactures chairs.The following information was given for the company:
Units, beginning work in process 0
Units started 20,000
Units completed ?
Units, ending work in process 5,000
Cost of direct materials $440,000
Cost of conversion $ 64,000
Materials in the ending inventory were 100 percent complete and conversion in the ending inventory was 20 percent complete.

-
Refer to Figure 6-6.What are the units started and completed?

A) 10,000
B) 15,000
C) 20,000
D) 40,000
E) none of these

Question 29

The two methods used to determine equivalent units of production are

A) weighted average and FIFO.
B) weighted average and LIFO.
C) FIFO and LIFO.
D) FIFO and specific identification.

Question 30

Figure 6-5 Baynor Inc.manufactures desks.The following data was given for production in January:
Units, beginning work in process 0
Units started 200
Units completed ?
Units, ending work in process (40% complete) 50

-
Refer to figure 6-5.What were the total number of units to account for?

A) 50
B) 150
C) 200
D) 400
E) none of these

Question 31

Figure 6-5 Baynor Inc.manufactures desks.The following data was given for production in January:
Units, beginning work in process 0
Units started 200
Units completed ?
Units, ending work in process (40% complete) 50

-
Refer to Figure 6-5.If a total of $11,050 in production costs were incurred, what is the unit cost in January?

A) $65
B) $55.25
C) $73.67
D) $221
E) none of these

Question 32

Figure 6-6 Pelosi Company manufactures chairs.The following information was given for the company:
Units, beginning work in process 0
Units started 20,000
Units completed ?
Units, ending work in process 5,000
Cost of direct materials $440,000
Cost of conversion $ 64,000
Materials in the ending inventory were 100 percent complete and conversion in the ending inventory was 20 percent complete.

-
Refer to Figure 6-6.What are the costs per unit for materials and conversion respectively?

A) $22; $4
B) $29.33; $4.27
C) $11; $1.60
D) $88; $64
E) none of these

Question 33

"Total costs to account for" does NOT include which of the following costs?

A) direct materials requisitioned for the department
B) prior department costs transferred in
C) ending work-in-process balance
D) beginning work-in-process balance

Question 34

Figure 6-6 Pelosi Company manufactures chairs.The following information was given for the company:
Units, beginning work in process 0
Units started 20,000
Units completed ?
Units, ending work in process 5,000
Cost of direct materials $440,000
Cost of conversion $ 64,000
Materials in the ending inventory were 100 percent complete and conversion in the ending inventory was 20 percent complete.

-
Refer to Figure 6-6.What cost is assigned to ending work in process?

A) $110,000
B) $114,000
C) $130,000
D) $126,000
E) none of these

Question 35

_______________ determine(s) whether the costs assigned to units transferred out and to units in ending work in process are equal to the costs in beginning work in process, plus the manufacturing costs incurred in the current period.

A) Equivalent unit of output
B) Cost reconciliation
C) Batch production process
D) Transferred-in costs

Question 36

The following information pertains to Fry Corporation: Materials are added at the beginning of the process.
If 18,000 units were completed during the month, ending work in process at December 31 is

A) 9,000 units.
B) 6,000 units.
C) 3,000 units.
D) 15,000 units.

Question 37

Figure 6-5 Baynor Inc.manufactures desks.The following data was given for production in January:
Units, beginning work in process 0
Units started 200
Units completed ?
Units, ending work in process (40% complete) 50

-
Refer to Figure 6-5.If a total of $11,050 in production costs were incurred, how much cost is assigned to the units completed?

A) $11,050
B) $3.250
C) $8,287.50
D) $9,750
E) none of these

Question 38

Figure 6-6 Pelosi Company manufactures chairs.The following information was given for the company:
Units, beginning work in process 0
Units started 20,000
Units completed ?
Units, ending work in process 5,000
Cost of direct materials $440,000
Cost of conversion $ 64,000
Materials in the ending inventory were 100 percent complete and conversion in the ending inventory was 20 percent complete.

-
Refer to Figure 6-6.What are the equivalent units for materials and conversion respectively?

A) 20,000; 20,000
B) 15,000; 15,000
C) 20,000; 16,000
D) 15,000; 14,000
E) none of these

Question 39

Figure 6-4 The following information is available for Dale, Inc.:


- Refer to Figure 6-4.What are the conversion costs in the Finishing Department?

A) $35,000
B) $40,000
C) $37,500
D) $57,500

Question 40

Figure 6-5 Baynor Inc.manufactures desks.The following data was given for production in January:
Units, beginning work in process 0
Units started 200
Units completed ?
Units, ending work in process (40% complete) 50

-
Refer to Figure 6-5.How many units were completed?

A) 400
B) 200
C) 150
D) 50
E) none of these

Question 41

Figure 6-7 Ely Company had the following data for 2011:
Materials are added at the beginning of the process.Beginning work in process was 40 percent complete as to conversion.Ending work in process was 70 percent complete as to conversion.

-
Refer to Figure 6-7.How many equivalent units for materials would there be using the FIFO method?

A) 44,000 units
B) 30,000 units
C) 39,400 units
D) 40,000 units

Question 42

Kent Company adds materials to production at the beginning of the process in the Production Department.It uses a single-step process.Data on material for this department for October 2011 are as follows: The company uses the FIFO inventory method.
The materials cost in Work in Process on October 31 is

A) $46,500.
B) $37,500.
C) $31,000.
D) $39,000.

Question 43

Figure 6-11 Champ Inc.manufactures a product that passes through two processes: mixing and molding.All manufacturing costs are added uniformly in the Mixing Department.Information for the Mixing Department for October follows:
During October, 26,750 units were completed and transferred to the Molding Department.The following costs were incurred by the Mixing Department during October:


-Refer to Figure 6-11.There were 3,750 units that were 80 percent complete remaining in Mixing at October 31.The cost of goods transferred to the Molding Department during October using the FIFO method is

A) $414,450.
B) $391,575.
C) $323,400.
D) none of these.

Question 44

Figure 6-11 Champ Inc.manufactures a product that passes through two processes: mixing and molding.All manufacturing costs are added uniformly in the Mixing Department.Information for the Mixing Department for October follows:
During October, 26,750 units were completed and transferred to the Molding Department.The following costs were incurred by the Mixing Department during October:


-Refer to Figure 6-11.The cost of October's ending work in process for the Mixing Department using the FIFO method is

A) $26,250.
B) $50,400.
C) $63,000.
D) none of these.

Question 45

Figure 6-10 Irvin Corporation's mixing department began January 2011 with 10,000 gallons of product (40 percent completed) in process.During January, Irvin started 100,000 gallons of new product, of which 15,000 gallons remained in ending inventory (70 percent completed).

-
Refer to Figure 6-10.If materials were added at the beginning of the process, how many equivalent units of production for conversion costs would there be for Irvin using the FIFO costing method?

A) 101,500 units
B) 110,000 units
C) 105,500 units
D) 116,500 units

Question 46

Beginning inventory consisted of 1,000 units with costs of $21,000.All materials and 60 percent of labor and overhead were added in the prior period.In addition, another 8,000 units were started and completed.Unit costs are materials, $6.00; labor, $15.00; overhead, $9.00.What is the total cost of goods transferred out using FIFO?

A) $240,000
B) $270,000
C) $262,200
D) $270,600

Question 47

Figure 6-10 Irvin Corporation's mixing department began January 2011 with 10,000 gallons of product (40 percent completed) in process.During January, Irvin started 100,000 gallons of new product, of which 15,000 gallons remained in ending inventory (70 percent completed).

-
Refer to Figure 6-10.If materials were added when the units are 50 percent complete, how many equivalent units of production for materials would there be for Irvin Corporation using the FIFO costing method?

A) 101,500 units
B) 105,500 units
C) 110,000 units
D) 85,000 units

Question 48

Figure 6-7 Ely Company had the following data for 2011:
Materials are added at the beginning of the process.Beginning work in process was 40 percent complete as to conversion.Ending work in process was 70 percent complete as to conversion.

-
Refer to Figure 6-7.What is the number of units completed and transferred out during the period?

A) 54,000 units
B) 34,000 units
C) 44,000 units
D) 40,000 units

Question 49

Figure 6-11 Champ Inc.manufactures a product that passes through two processes: mixing and molding.All manufacturing costs are added uniformly in the Mixing Department.Information for the Mixing Department for October follows:
During October, 26,750 units were completed and transferred to the Molding Department.The following costs were incurred by the Mixing Department during October:


-Refer to Figure 6-11.There were 3,750 units that were 80 percent complete remaining in Mixing at October 31.Total cost per equivalent unit of production using the FIFO method is

A) $12.16.
B) $13.20.
C) $9.76.
D) none of these.

Question 50

Figure 6-9 Gill Corporation adds raw materials to production at the beginning of the process in the Assembly Department.Materials data for this department for March 2011 are as follows:
Beginning inventory was 70 percent complete.Ending inventory was 40 percent complete.

-
Refer to Figure 6-9.How many equivalent units for materials would there be for Gill Corporation in March using the FIFO method?

A) 100,000 units
B) 110,000 units
C) 125,000 units
D) 119,000 units

Question 51

Figure 6-8 The following information is available:
Materials are added at the beginning of the process.

-
Refer to Figure 6-8.Beginning and ending units were 60 percent complete as to conversion costs.What is the number of units started and completed?

A) 30,000 units
B) 26,000 units
C) 36,000 units
D) 28,000 units

Question 52

Unit cost of materials for a department using the FIFO method of process costing is found by taking the total cost of materials issued to the department during the year divided by

A) units in process.
B) units started and completed.
C) total units manufactured.
D) equivalent units of output.

Question 53

Figure 6-11 Champ Inc.manufactures a product that passes through two processes: mixing and molding.All manufacturing costs are added uniformly in the Mixing Department.Information for the Mixing Department for October follows:
During October, 26,750 units were completed and transferred to the Molding Department.The following costs were incurred by the Mixing Department during October:


-Refer to Figure 6-11.There were 2,500 units that were 80 percent complete remaining in Mixing at October 31.The amount of total costs to account for is

A) $454,050.
B) $396,000.
C) $360,000.
D) none of these.

Question 54

The following information pertains to Jones Company: Materials are added at the start of the process.
How many equivalent units for conversion costs would there be using the FIFO method?

A) 49,600 units
B) 70,000 units
C) 50,000 units
D) 57,600 units

Question 55

Figure 6-9 Gill Corporation adds raw materials to production at the beginning of the process in the Assembly Department.Materials data for this department for March 2011 are as follows:
Beginning inventory was 70 percent complete.Ending inventory was 40 percent complete.

-
Refer to Figure 6-9.How many equivalent units for conversion costs would there be for Gill Corporation in March using the FIFO method?

A) 100,000 units
B) 111,500 units
C) 125,000 units
D) 101,500 units

Question 56

Figure 6-12 Reed Company manufactures steno pads.There are two processes: printing and binding.
The following information is given for the printing department for November.

The company uses FIFO inventory assumption.

-
Refer to Figure 6-12.What are the FIFO equivalent units for materials?

A) 304,500
B) 302,500
C) 294,500
D) 262,500
E) none of these

Question 57

Lee Company began making lipstick in October 2011 using a single-step process.Lee incurred $42,000 for materials and $48,640 for conversion during the month.There were 21,000 cases of lipstick started in October and 3,000 cases unfinished (40 percent complete) at the end of the period.All materials were added at the beginning of the production process. What is the unit cost for materials for Lee using the FIFO method?

A) $4.53
B) $2.00
C) $2.03
D) none of these

Question 58

If beginning inventory contained 2,000 units of product that were judged to be 40 percent complete as to labor, the equivalent units of production for labor during the current period under the FIFO method for these 2,000 units are

A) 2,000 units.
B) 800 units.
C) 1,200 units.
D) 400 units.

Question 59

Figure 6-8 The following information is available:
Materials are added at the beginning of the process.

-
Refer to Figure 6-8.Beginning and ending units were 60 percent converted.How many equivalent units for materials would there be using the FIFO method?

A) 36,000 units
B) 34,000 units
C) 30,000 units
D) 29,200 units

Question 60

_______________ is a unit-costing method that excludes prior-period work and costs in computing current-period unit work and costs.

A) FIFO costing method
B) Transferred-in cost
C) Weighted average method
D) Equivalent units

Question 61

Beginning inventory for the month contained 3,000 units that were 35 percent complete with respect to materials.45,000 units were completed and transferred out during the month.4,500 units were in ending inventory, 10 percent complete with respect to materials.The weighted average equivalent units of production for materials for the month would be

A) 45,000 units.
B) 47,250 units.
C) 46,800 units.
D) 45,450 units.

Question 62

Beginning inventory consisted of 10,000 units (20 percent converted) and ending inventory consisted of 20,000 units (40 percent converted).In addition, 60,000 units were started during the period.How many equivalent units for conversion costs were produced using the weighted average method?

A) 50,000 units
B) 56,000 units
C) 70,000 units
D) 58,000 units

Question 63

Figure 6-14 The following information is available for Department A for the month of January:
Materials are added at the beginning of the process.Round unit costs to two decimal places.

-
Refer to Figure 6-14.The cost per equivalent unit of production for conversion using the weighted average method is

A) $3.54.
B) $3.06.
C) $2.55.
D) $2.19.

Question 64

Figure 6-12 Reed Company manufactures steno pads.There are two processes: printing and binding.
The following information is given for the printing department for November.

The company uses FIFO inventory assumption.

-
Refer to Figure 6-12.What is the journal entry for the cost of goods sent to binding?

A) work in process - binding $246,500 work in process - printing $246,500
B) work in process - printing $246,340 work in process - binding $246,340
C) work in process - binding $246,340 work in process - printing $246,340
D) work in process - printing $246,500 work in process - binding $246,500
E) none of these

Question 65

Figure 6-14 The following information is available for Department A for the month of January:
Materials are added at the beginning of the process.Round unit costs to two decimal places.

-
Refer to Figure 6-14.The cost per equivalent unit of production for materials using the weighted average method is

A) $3.60.
B) $3.12.
C) $2.88.
D) $2.70.

Question 66

The material cost per equivalent unit using the weighted average method is calculated as

A) total material costs to account for/equivalent units for materials.
B) material costs added during the period/equivalent units for materials.
C) total material costs to account for/number of partially completed units for materials.
D) material costs added during the period/number of partially completed units for materials.

Question 67

Figure 6-12 Reed Company manufactures steno pads.There are two processes: printing and binding.
The following information is given for the printing department for November.

The company uses FIFO inventory assumption.

-
Refer to Figure 6-12.What are the FIFO cost per unit for materials?

A) $1.00
B) $0.77
C) $0.75
D) $0.65
E) none of these

Question 68

Figure 6-13 Irvin Corporation's Mixing Department began January 2011 with 10,000 gallons of product (40 percent completed) in process.During January, Irvin started 100,000 gallons of new product, of which 15,000 gallons remained in ending inventory (70 percent completed).

-
Refer to Figure 6-13.If materials were added when the units were 80 percent complete, how many equivalent units of production for materials would there be for Irvin using the weighted average costing method?

A) 110,000 units
B) 95,000 units
C) 107,000 units
D) 105,500 units

Question 69

The costs included in the cost per equivalent unit using the weighted average method are

A) current costs.
B) beginning work in process.
C) ending work in process.
D) both a and b.

Question 70

_______________ is a unit-costing method that merges prior-period work and costs with current-period work and costs.

A) FIFO costing method
B) Transferred-in cost
C) Weighted average method
D) Operating costing

Question 71

When computing equivalent units of production, the method that combines partially completed units in beginning inventory with current period production is

A) the FIFO method.
B) the LIFO method.
C) the weighted average method.
D) the specific identification method.

Question 72

Figure 6-13 Irvin Corporation's Mixing Department began January 2011 with 10,000 gallons of product (40 percent completed) in process.During January, Irvin started 100,000 gallons of new product, of which 15,000 gallons remained in ending inventory (70 percent completed).

-
Refer to Figure 6-13.If materials were added at the beginning of the process, how many equivalent units of production for conversion costs would there be for Irvin using the weighted average costing method?

A) 120,500 units
B) 110,000 units
C) 105,500 units
D) 99,500 units

Question 73

Figure 6-14 The following information is available for Department A for the month of January:
Materials are added at the beginning of the process.Round unit costs to two decimal places.

-
Refer to Figure 6-14.The cost of goods transferred out using the weighted average method is

A) $273,600.
B) $241,500.
C) $273,240.
D) none of these.

Question 74

Figure 6-12 Reed Company manufactures steno pads.There are two processes: printing and binding.
The following information is given for the printing department for November.

The company uses FIFO inventory assumption.

-
Refer to Figure 6-12.What are the FIFO cost per unit for conversion?

A) $0.90
B) $0.11
C) $0.66
D) $0.10
E) none of these

Question 75

Figure 6-12 Reed Company manufactures steno pads.There are two processes: printing and binding.
The following information is given for the printing department for November.

The company uses FIFO inventory assumption.

-
Refer to Figure 6-12.What are the FIFO equivalent units for conversion?

A) 306,000
B) 340,000
C) 316,000
D) 300,000
E) none of these

Question 76

The following information is available: Materials are added at the beginning of the process.
How many equivalent units for conversion would there be in November using the weighted average method?

A) 36,000 units
B) 30,400 units
C) 32,000 units
D) 33,200 units

Question 77

Figure 6-14 The following information is available for Department A for the month of January:
Materials are added at the beginning of the process.Round unit costs to two decimal places.

-
Refer to Figure 6-14.The cost of ending work in process using the weighted average method is

A) $23,760.
B) $21,312.
C) $16,992.
D) none of these.

Question 78

Which is NOT a disadvantage of the weighted average costing assumption in process costing?

A) There is a possibility of errors when input costs are changing significantly from one period to the next.
B) The cumulative effect of an error might produce a significant distortion in the cost of the final product.
C) The performance of the current period is combined with the performance of the current period making it difficult to compare costs between periods.
D) Unit costs are simpler to calculate.

Question 79

The following information pertains to North Company: Materials are added at the beginning of the process.
If equivalent units of production for conversion using the weighted average method was 39,000, ending work in process at January 31 must have been

A) 15.0% complete.
B) 30.0% complete.
C) 25.0% complete.
D) 97.5% complete.

Question 80

The following information pertains to Mack Company: Materials are added at the start of the process.
How many equivalent units for materials would there be using the weighted average method?

A) 86,000 units
B) 70,000 units
C) 50,000 units
D) 57,600 units