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Martin Company had the following department information for the current year: work in process, May 1 (physical units), 8,000; completed and transferred out (physical units), 35,000; and work in process, May 31 (physical units), 13,000. Materials are added at the beginning of the process. What is the total number of equivalent units for materials in May

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Answer:

The total number of equivalent units for materials in May is 40,000

Explanation:

number of equivalent units for materials in May = Ending balance + completed & transferred out -  beginning balance

= 13,000 + 35,000 - 8,000

= 40,000

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