What are the equivalent units for materials for the month in the first processing department?

A) 4,900
B) 1,200
C) 6,310
D) 7,100

Equivalent Units

A concept in cost accounting used to allocate costs to partially completed goods, based on the percentage of completion.

Materials

The raw inputs or components used in the manufacturing or production process to create goods or products.

First Processing Department

The initial stage in a manufacturing process where raw materials are prepared or initial work is done.