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 material for the month, using the FIFO method, is:

A. 70,000
B. 74,000
C. 90,000
D. 80,000


Answer: D

Business

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