What are the equivalent units for materials for the month in the first processing department?

A) 605
B) 6,200
C) 4,700
D) 5,365

Equivalent Units

A concept used in cost accounting to convert partially completed goods into the equivalent of fully completed units.

Materials

Refers to the substances or components that are used to manufacture or create a product.

First Processing Department

The initial stage or section in a manufacturing process where raw materials are first transformed into work-in-progress.