Question: Warren Industries uses a process-costing system for its single product, which is manufactured from Material X and Material Y. X and Y are introduced to

Warren Industries uses a process-costing system for its single product, which is manufactured from Material X and Material Y. X and Y are introduced to the product as follows: Material X: Added at the beginning of manufacturing Material Y: Added at the 70% stage of completion The company started and completed 89,000 units during the period, and had an ending work-in-process inventory amounting to 13,000 units, 25% complete. Which of the following choices correctly expresses the total equivalent units of production for Material X and Material Y?

	Material X		Material Y
A.		98,100		92,250
B.		98,100		98,100
C.		102,000		89,000
D.		102,000		92,250
E.		102,000		98,100

Multiple Choice

Choice A
Choice B
Choice C
Choice D
Choice E

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