The Mountain Springs Water Company has two departments, Purifying and Bottling.

Question

The Mountain Springs Water Company has two departments, Purifying and Bottling. The Bottling Department had 2,950 liters in beginning work in process inventory (30% complete). During the period 63,440 liters were completed. The ending work in process was 5,170 liters (70% completed). All inventories are costed by the first-in, first-out method. What are the total equivalent units for direct materials (using the FIFO method) if materials were added at the beginning of the process?

_________ equivalent units for materials

Explanation / Answer

65,660 equivalent units for materials

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