The following information is available for the month of August from the First department of...
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Accounting
The following information is available for the month of August from the First department of the Twigg Corporation:
| Units | |
| Work in process, August 1 (60% complete) | 50,000 |
| Started in August | 190,000 |
| Work in process, August 30 (40% complete) | 80,000 |
Materials are added in the beginning of the process in the First department. Using the average cost method, what are the equivalent units of production for the month of August?
| Materials | Conversion |
| a. | 192,000 240,000 | |
| b. | 190,000 192,000 | |
| c. | 240,000 208,000 | |
| d. | 240,000 192,000 |
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