Afirst-in, first-out (fifo) process cost system is used to account for the cost of producing a chemical compound. as part of production, material b is added when the goods are 80% complete. beginning work-in-process inventory for the current month was 20,000 units, 90% complete. during the month, 70,000 units were started in process, and 65,000 of these units were completed. there were no lost or spoiled units. if the ending inventory was 60% complete, the total equivalent units for material b for the month was

Total Equivalent Units Material B: 65,000 units

Explanation:

Beginning WIP Material B: 20,000 units (20,000 x 100% * because WIP is more than 80% completed)

Units Completed Material B:  85,000 units (20,000 + 65,000)

Ending WIP Material B: 0 units (25,000 x 0%) * because ending WIP is less than 80% materials were not added yet.

Equivalent Units of Production (FIFO): Units Completed and Transferred Out + Equivalent Units in ending WIP - Equivalent Units in Beginning WIP

EUP Material B: 85,000 + 0 - 20,000 = 65,000

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