Bryant Manufacturing produces its product in two sequential departments. During October, the first process finished and transferred 300,000 units of its product to the second process. Of these units, 60,000 were in process at the beginning of the month and 240,000 were started and completed during the month. At month end, 40,000 units were in process. Using the FIFO method, compute the number of equivalent units of production for direct materials for the first process for October assuming that all direct materials are added to products when processing begins.

Multiple Choice

• 280,000.

• 340,000.

• 240,000.

• 200,000.

• 300,000

Answer rating: 100% (QA)

Equivalent units Beginning WIP ... View the full answer