A company's beginning work in process inventory consisted of 20,000 units that were 1/5 complete with respect to direct labor. These beginning units were completed and another 90,000 units were started during the current period. Of those started, 60,000 were finished and the remaining 30,000 were 1/3 complete at the end of the period.

a. 60,000.
b. 74,000.
c. 76,000.
d. 90,000.
e. 96,000.

d. 90,000.

Explanation:

Weighted average processing cost:

completed during the period 80,000

complete portion of ending WIP

30,000 x 1/3 = 10,000

Total EU  90,000

FIFO processing cost:

  80,000 completed

+  10,000 ending WIP

- 20,000 x 1/5 previous production

 86,000

as only W/A equivalent untis is possible to pick that should be the answer.

these are the four factors that influence enterpreneurship development

1. economic development

2. culture

3.technological development

4. education