Alton Company uses a process-costing system for its single product. Material A is added at the beginning of the process; in contrast, material B is added when the units are 75% complete. The firm's ending work-in-process inventory consists of 6,000 units that are 80% complete. Which of the following correctly expresses the equivalent units of production with respect to materials A and B in the ending work-in-process inventory?

A. A, 6,000; B, 6,000.
B. A, 4,800; B, 4,800.
C. A, 6,000; B, 4,800.
D. A, 6,000; B, 0.
E. A, 4,800; B, 0.


Answer: A

Business

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