The Marshall Company Has a Process Costing System

Multiple Choice

The Marshall Company has a process costing system. All materials are added when the process is first begun. At the beginning of September, there were no units of product in process. During September 50,000 units were started; 5,000 of these were still in process at the end of September and were 3/5 finished. The equivalent units of material in September were:

A) 40,000.
B) 45,000.
C) 48,000.
D) 50,000.