Answer:
correct option is b. 38,000 units.
Explanation:
we know as per FIFO method
equivalent units (EUP) = Number of EUP to finish beginning WIP + Number of units started and completed + Nunmber of EUP start ending WIP .......................1
as here number of units started and completed is
number of units started and completed = 38,000 unit - 8,000 unit
number of units started and completed = 30,000
and The end of the WIP is not yet 60% complete, so no materials have been added for them
so here we get
equivalent units (EUP) = 8000 + 30,000
equivalent units (EUP) = 38000 units
so correct option is b. 38,000 units