Joel Company Manufactures Generic Notebooks

Multiple Choice

Joel Company manufactures generic notebooks.Material is introduced at the beginning of the process in the Printing Department.Conversion costs are applied uniformly throughout the process.The weighted-average method of product costing is used.Data for the Printing Department for the month of June follow: Work-in-process inventory,June 1:
With regard to the work-in-process inventory on June 30,materials are 100 percent complete and conversion costs are 60 percent complete.What are the equivalent units for materials for June?

A) 62,000
B) 77,000
C) 80,000
D) 83,000