Question: Cranes Manufacturing has 7300 units in beginning Work in Process, 25% complete as to conversion costs, 14700 units transferred out to Finished Goods, and 2000

Cranes Manufacturing has 7300 units in beginning Work in Process, 25% complete as to conversion costs, 14700 units transferred out to Finished Goods, and 2000 units in ending Work in Process 5% complete as to conversion costs. Materials are fully added at the beginning of the process. How much are equivalent units for materials if the FIFO method is used?

24000

20000

14700

9400

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