Direct Materials for 6,800 Units Were Added at the Beginning

Multiple Choice

Direct materials for 6,800 units were added at the beginning of the second process during November.During the month,7,100 units were completed and transferred to the third process.On November 1,there were 600 units in beginning inventory,and on November 30,there were 300 units still remaining in the process.Compute the equivalent units for direct materials for the second process for November using the FIFO costing method.

A) 7,400
B) 6,800
C) 7,100
D) 7,700