Cruz Company had 10,000 units in work in process on January 1 that were 40...

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Accounting

Cruz Company had 10,000 units in work in process on January 1 that were 40 percent complete with respect to materials and and 20% complete with respect to conversion. In determining equivalent units of production for materials for January, what quantity should be included related to beginning inventory?

a. 6000

b. 10,000

I think it's a but I'm not sure.

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