The Finishing Department Had 5,000 Incomplete Units in Its Beginning

Multiple Choice

The Finishing Department had 5,000 incomplete units in its beginning Work-in-Process Inventory which were 100% complete as to materials and 30% complete as to conversion costs. 15,000 units were received from the previous department. The ending Work-in-Process Inventory consisted of 2,000 units which were 50% complete as to materials and 30% complete as to conversion costs. The Finishing Department uses first-in, first-out (FIFO) process costing.
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What are the equivalent units of production for materials during the period?

A) 12,000.
B) 13,000.
C) 14,000.
D) 15,000.