Figure 5-11
Gill Ltd Beginning Inventory Was 70 Per Cent Complete

Multiple Choice

Figure 5-11
Gill Ltd. adds raw materials to production at the beginning of the process in the Assembly Department. Materials data for this department for March 2004 are as follows:
$\begin{array}{lrrr}&&\text { Costs }\\&\text { Units } & \text { Materials } & \text { Conversion } \\\text { Work in progress, March 1 } & 25,000 & £ 68,750 & £ 167,650 \\\text { Started during March } & 100,000 & 300,000 & 903,350 \\\text { Work in nrogress March } 31 & 10000 & &\end{array}$ Beginning inventory was 70 per cent complete. Ending inventory was 40 per cent complete.
-Refer to Figure 5-11. How many equivalent units for materials would there be for Gill Ltd. in March using the FIFO method?

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