Blue Staplers commenced production in September. In the first month 20,000 units were commenced and 14,000 were completed leaving work in process of 6,000 units which were 50% complete.


If 60% of direct materials are added when the process is 40% complete and the remaining 40% of direct materials are added when the process is 50% complete, how many equivalent units of direct materials did Blue Staplers apply in September?
a) 0 b)14,000 c)17,600 d)20,000


This is not a homework, I am just trying to solve the question from the past exam sheet but there is nothing like this question in the textbook so I need some help from someone who is familiar with this kind of question. Thanks!