all materials are added at the beginning of the process in the staining department t 635053

Harward Company”s Staining department recorded the following activity in June:

 

 

Labor and

 

Number of

Overhead Percent

 

Units

Completed

Work in process inventory, June 1

8,000

35%

Started into production during June

50,000

 

Work in process inventory, June 30

12,000

55%

All materials are added at the beginning of the process in the Staining Department. The equivalent units for labor and overhead for June, using the FIFO method, were:

A) 46,000 units

B) 49,800 units

C) 43,200 units

D) 52,600 units