Sample question
The Painting Department had 12,000 incomplete units in its beginning Work-in-Process Inventory which were 100% complete as to materials and 30% complete as to conversion costs. 36,000 units were received from the previous department. The ending Work-in-Process Inventory consisted of 4,700 units which were 50% complete as to materials and 30% complete as to conversion costs. The Painting Department uses first-in, first-out (FIFO) process costing.
What are the equivalent units of production for materials during the period?