Puri Corporation uses the FIFO 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 400 Materials costs$4,800 Conversion costs$3,300 Percent complete with respect to materials 85%Percent complete with respect to conversion 45%Units started into production during the month 5,800 Units transferred to the next department during the month 5,100 Materials costs added during the month$69,500 Conversion costs added during the month$82,300 Ending work in process inventory:   Units in ending work in process inventory 1,100 Percent complete with respect to materials 55%Percent complete with respect to

conversion 45%  What are the equivalent units for materials for the month in the first processing department?

A. 4,700
B. 605
C. 6,200
D. 5,365


Answer: D

Business

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