The Rugger Company Uses a Process Costing System

Multiple Choice

The Rugger Company uses a process costing system. During the period, 1,400 were started and 1,000 units were completed and transferred out. The units at the end of the period were 60% complete regarding materials and 40% complete regarding conversion. The cost of materials added during the current period amounted to $31,930; the conversion costs added during the current period amounted to $34,800. What were the equivalent units of production for materials?

A) 1,240
B) 1,200
C) 1,400
D) 1,320