Use the Following Data from a Company Using a Process

Multiple Choice

Use the following data from a company using a process costing system to answer the question(s) below. Beginning Work in Process Inventory on June 1 :
1,000 units - 100 percent complete as to direct materials
80 percent complete as to conversion costs


Units Started During June:
6,500 units

Ending Work in Process Inventory on June 30:
1,200 units - 100 percent complete as to direct materials
40 percent complete as to conversion costs
The FIFO process costing method is used by the company.
Equivalent units for direct materials during the month totaled

A) 6,500.
B) 8,700.
C) 6,700.
D) 7,700.