Question: Equivalent Units of Materials Cost
1. The Bottling Department of Rocky Springs Beverage Company had 3,100 ounces in beginning work in process inventory (70% complete). During the period, 52,000 ounces were completed. The ending work in process inventory was 2,600 ounces (90% complete).
2. What are the total equivalent units for direct materials if materials are added at the beginning of the process?