Materials Are Added at the End of the Process in a Company's

Multiple Choice

Materials are added at the end of the process in a company's curing department,the second stage of the production cycle.The following information is available for the month of July: Under the cost accounting system,the costs incurred on the lost units are absorbed by the remaining good units.Using the average cost method,what are the equivalent units for the materials unit cost calculation?

A) 210,000
B) 195,000
C) 250,000
D) 235,000