Answer:
The correct anwer is B.
Explanation:
Giving the following information:
Calegari uses the FIFO method of process costing. In the Mixing Department for March, beginning work in process was 3,000 pounds (70% processed), 37,000 pounds were started in the process, 35,000 pounds transferred out, and ending work in process was 60% processed.
<u>To calculate the number of equivalent units, we need to use the following structure:</u>
Beginning work in process = beginning inventory* %incompleted
Units started and completed = units completed - beginning WIP
Ending work in process completed= Ending WIP* %completed
=Number of equivalent units
<u>Number of equivalent units:</u>
Beginning work in process = 3,000*0.3= 900
Units started and completed = 35,000 - 3,000= 32,000
Ending work in process completed= 5,000*0.6= 3,000
=35,900
