Willingham uses a process-costing system for its single product, which is manufactured from 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 started and completed 136,000 units during the period, and had an ending work-in-process inventory amounting to 16,200 units, 35% complete. Which of the following choices correctly expresses the total equivalent units of production for Material X and Material Y?
|
Material X |
Material Y |
| A. |
148,150 |
141,670 |
| B. |
148,150 |
148,150 |
| C. |
152,200 |
136,000 |
| D. |
152,200 |
141,670 |
| E. |
152,200 |
148,150 |
Please show your work.