If 34,000 units are 80% complete with respect to direct materials, then the equivalent units of production for direct materials are ________. The weighted-average method is used.
A) 34,000 units
B) 27,200 units
C) 6800 units
D) 40,800 units
B) 27,200 units
Explanation: Equivalent units of production = Units × Percent complete = 34,000 × 80% = 27,200 units
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