Cloud Nine International Uses a Process Costing System

Multiple Choice

Cloud Nine International uses a process costing system.Assume that direct materials are added at the beginning of the period and that direct labor and overhead are added continuously throughout the process.The company uses the average costing method.The following data are available for one of its accounting periods:
-Equivalent units for direct materials of Cloud Nine International are

A) 180,000.
B) 206,000.
C) 176,000.
D) 191,000.