Willingham uses a weighted-average process-costing system for its single product, which consists of Material X and Material Y. X and Y are introduced to the product as follows:
Material X: Added at the beginning of manufacturing
Material Y: Added at the 75% stage of completion
The company completed 40,000 units during the period, and had an ending work-in-process inventory amounting to 8,000 units; 20% of the way through the manufacturing process. Which of the following choices correctly expresses the total equivalent units of production with respect to Material X and Material Y?
Material X Material Y
a. 46,000 41,600
b. 46,000 46,000
c. 48,000 40,000
d. 48,000 41,600
e. 48,000 46,000