Details of the manufacturing activity in Amy Corporation's Assembly Department for the month of December is given below: Number of UnitsLabor and Overhead Percent CompleteWork in process inventory, Dec. 110,00070%Started in assembly during the month80,000 Work in process inventory, Dec. 3115,00040%All materials are added at the beginning of processing in the Assembly Department.The equivalent units for labor and overhead for the month, using the weighted-average method, is:
A. 74,000
B. 162,000
C. 81,000
D. 80,000
Answer: C
Business
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