DM are added at the beginning of the process Physical units

DM are added at the beginning of the process.

Physical units are as follows:
Beginning WIP = 40,000 units, 80% completed last period.
Of the 76,000 units started this period, only 42,000 were complete at the end of the period.
Ending WIP was 60% complete as to CC.

Costs are as follows:
Beginning WIP: DM $41,080; CC $95,928
Current month costs: DM $90,000; CC $157,000

What are CC equivalent units for units started and completed?

34,000

116,000

82,000

20,400

Solution

What are CC equivalent units for units started and completed

CC equivalent units for started and completed = 40000+42000 = 82000 Units

So answer is c) 82000