The information below was obtained from the records of the first processing depa

Question

The information below was obtained from the records of the first processing department of Moore Company for the month of May. The company uses the weighted-average method in its process costing system. Work in process, May 1..... units: 10,000 Labor & Overhead %: 40% Units started..................... units 64,000 Completed & transferred out.... units 60,000 Work in process, May 31...... units 14,000 Labor & Overhead %: 70% All materials are added at the beginning of the process The equivalent units for materials for the month of May were: A) 60,000 units B) 74,000 units C) 64,000 units D) 69,800 units

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