If 34,000 units are 80% complete with respect to direct materials, then the equivalent units of production for direct materials are ________
A) 34,000 units
B) 27,200 units
C) 6,800 units
D) 40,800 units
B .B) Equivalent units of production = Units x Percent complete = 34,000 x 80% = 27,200 units
Business
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