試題詳解

3. Assembly department of Gogo Technologies had 150 units as work in process at the beginning of the month. These units were 45% complete. It has 400 units which are 25% complete at the end of the month. During the month, it completed and transferred 600 units. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production. Gogo uses weighted-average process-costing method. What is the number of equivalent units of work done during the month with regards to direct materials?
(A) 1000 units
(B) 850 units
(C) 700 units
(D) 633 units