Reference: 04-04
the Activity in Nolan Company's Blending Department for the Month

Multiple Choice

Reference: 04-04
The activity in Nolan Company's Blending Department for the month of April is given below:
$$\begin{array} { | c | l | l | } \hline & \begin{array} { l } \text { Number of } \\\text { Units }\end{array} & \begin{array} { l } \text { Labowr and Overhead } \\\text { (Percentage Complete) }\end{array} \\\hline \text { Work in process } & & \\\hline \text { inventory, April 1 } & 8,000 & 50 \% \\\hline \text { Started into process } & & \\\hline \text { during the month } & 50,000 & \\\hline \text { Work in process } & & \\\hline \text { inventory, April } 30 & 10,000 & 70 \% \\\hline\end{array}$$ All materials are added at the beginning of processing in the Blending Department.
-The equivalent units of production for material for the month, using the weighted-average method, are?

A) 58,000 units.
B) 48,000 units.
C) 50,000 units.
D) 52,000 units.