Direct Materials for 8,000 Units Were Added at the Beginning

Multiple Choice

Direct materials for 8,000 units were added at the beginning of the second process during October.During the month,8,300 units were completed and transferred to the third process.On October 1,there were 600 units in beginning inventory,and on October 31,there were 300 units still remaining in the process.Compute the equivalent units for direct materials for the second process for October using the FIFO costing method.

A) 8,600
B) 8,000
C) 8,300
D) 8,900