Lucas Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:    Beginning work in process inventory:   Units in beginning work in process inventory 900 Materials costs$9,600 Conversion costs$7,700 Percent complete with respect to materials 60%Percent complete with respect to conversion 45%Units started into production during the month 8,100 Units transferred to the next department during the month 6,900 Materials costs added during the month$115,800 Conversion costs added during the month$120,500 Ending work in process inventory:   Units in ending work in process inventory 2,100 Percent complete with respect to materials 75%Percent complete with respect

to conversion 20% What are the equivalent units for materials for the month in the first processing department?

A. 1,575
B. 8,475
C. 9,000
D. 6,900


Answer: B

Business

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