Afrissa Clothing Corporation uses a process costing system to collect costs related to the production of its sequin dresses. Two direct materials are needed for these dresses: cloth and sequins. Cloth is added at the beginning of the production process. The cloth is cut out and sewn into dresses. The sequins are then sewn on the dresses. Which of the following statements is correct with respect to the calculation of equivalent units of production for cloth and sequins?
a. cloth and sequins should be grouped together as one material
b. cloth and sequins should be handled as two separate materials and two separate equivalent unit calculations
c. cloth should be considered the only material and sequins should be considered part of conversion cost
d. both cloth and sequins should be considered part of conversion cost