Answer (B) is correct . Under FIFO, EUP are based solely on work performed during the current period. The EUP equals the sum of the work done on the beginning work-in- process inventory, units started and completed in the current period, and the ending work-in-process inventory. Given that beginning work-in-process was 60% complete as to materials, the current period is charged for 6,400 EUP (16,000 units × 40%). Because 92,000 units were completed during the period, 76,000 (92,000 – 16,000 in BWIP) must have been started and completed during the period. They represent 76,000 EUP. Finally, the EUP for ending work-in-process equal 21,600 (24,000 units × 90%). Thus, total EUP for May are 104,000 (6,400 + 76,000 + 21,600).
Answer (A) is incorrect because This number of units omits the 6,400?EUP added to beginning work-in-process.
Answer (C) is incorrect because This number of units assumes beginning work-in-process was 40% complete.
Answer (D) is incorrect because This number of units equals the sum of the physical units in beginning work-in-process and the physical units completed.
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Using the first-in, first-out (FIFO) method, Kimbeth’s equivalent units of production (EUP) for materials are
