D. Materials, 40%; labor, 40%; overhead cost, 60%.
E. Materials, 40%; labor, 40%; overhead cost, 100%.
18) Agora Company uses a process-cost system for its single product. Material A is
added at the beginning of the process; in contrast, material B is added when the units
are 75% complete. The firm's ending work-in-process inventory consists of 6,000
units that are 80% complete. Which of the following correctly expresses the
equivalent units of production with respect to materials A and B in the ending
work-in-process inventory?
A. A, 4,800; B, 0. B. A, 4,800; B, 4,800. C. A, 6,000; B, 0.
D. A, 6,000; B, 4,800. E. A, 6,000; B, 6,000.
19. Willingham uses a process-costing system for its single product, which is
manufactured from Material X and Material Y. X and Y are introduced to the product
as follows:
Material X: Added at the beginning of manufacturing
Material Y: Added at the 75% stage of completion
