What are the Fermenting Department's equivalent units (gallons) of production related to materials for May?

A) 442,000
B) 460,000
C) 474,000
D) 492,000

Fermenting Department

The section within a brewery or winery responsible for the fermentation process where sugars are converted into alcohol.

Equivalent Units

A concept used in process costing that converts partially completed units into a number of equivalent full units.

Materials

The raw inputs used in the production of goods, often categorized into direct materials that can be directly traced to the final product and indirect materials used in the production process but not directly identifiable with specific units or batches of production.