Question: Assume that in a second process the ending inventory in process (FWIP) consists of 8000 units. Materials are added at the end of the process.

Assume that in a second process the ending inventory in process (FWIP) consists of 8000 units. Materials are added at the end of the process. These units are 25% finished. In this second process, the equivalent units of the ending inventory in process (FWIP) units are:

a. TC 8,000, DM 8,000, CC 2,000

b. TC 8,000, DM 0, CC 2,000

c. TC 0, DM 8,000, CC 6,000

d. TC 2,000, DM 0, CC 2,000

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