Calculate the equivalent units of materials.

A) 250,000
B) 317,000
C) 294,000
D) 333,000
E) 342,000

Equivalent Units

A concept in cost accounting used to allocate costs to partially completed goods, converting them into the amount of finished goods units that could have been produced with those costs.

Direct Materials

Materials in their unprocessed state that can be directly linked to the production of a particular item.