The Filling Department of Eve Cosmetics Company had 4,000 ounces in beginning work in process inventory (60% complete). During the period, 46,000 ounces were completed. The ending work in process inventory was 8,000 ounces (25% complete).

What are the total equivalent units for direct materials if materials are added at the beginning of the process?

54,000 ounce

Explanation:

The total equivalent units for direct materials, if materials are added at the beginning of the process, is 54,000 ounce

Beginning work in process inventory = 4,000

Started and completed during the period = 42,000 (46,000 - 4,000)

Completed = 4,000 + 42,000 = 46,000 (Also given)

Ending work in process inventory = 8,000

Total equivalent units for direct materials = 46,000 + 8,000 = 54,000