Department A had 4,100 units in work in process that were 69% completed as to labor and overhead at the beginning of the prod 27,100 units of direct materials were added during the period, 28,300 units were completed during the period; and 2.900 units were 37% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first in, first-out method is used to cost inventories.
The number of equivalent units of production for material costs for the period was
Oa. 24200
Ob. 31,200
Oc. 27,100
Od. 28.300