Healthy Flavour Is a Food Processing Company That Makes a Product

Multiple Choice

Healthy Flavour is a food processing company that makes a product called Health Nut soup in two processes-blending and condensing. The output of the blending department is transferred to the condensing department. All materials are added at the beginning of the blending process, and conversion activity occurs uniformly throughout both processes. The following data pertain to the month of April in the blending department.
Using the FIFO method of process costing, calculate the equivalent units of direct materials for the month of April.

A) 60 000
B) 58 000
C) 55 000
D) 50 000