Wind Mill Company Had the Following Department Data: Work in Process

Multiple Choice

Wind Mill Company had the following department data: Work in process, physical units, August 1 72,000
Completed and transferred out physical units 106,000
Work in process, physical units, August 31 74,000
Materials are added at the beginning of the process.What is the total number of equivalent units for materials in August if the weighted average method is used?

A) 104,000
B) 108,000
C) 180,000
D) 252,000