Materials are added when a batch starts. A department carries in 5,900 units from April, starts and completes 37,400 units in May and leaves 7,300 units unfinished. What are equivalent units of production for materials in May?

1. Equivalent units for materials count the units that had materials added during May. 2. The 5,900 units carried in from April had their materials added in April, so they contribute 0 equivalent units. 3. The 37,400 units started and completed in May had materials added in May, so they contribute 37,400 equivalent units. 4. The 7,300 unfinished units were also started in May, so they carry 100% of their materials and contribute 7,300 equivalent units. 5. The total is 0 plus 37,400 plus 7,300, which is 44,700 equivalent units. 6. That equals the units started in May, which is the expected result when materials go in at the start. 7. 50,600 units is the whole unit count and wrongly charges April materials to May. 8. 43,300 units counts completions rather than materials additions, so it mixes two different questions. _Source: Jonick, Principles of Managerial Accounting (UNG Press, CC BY-SA 4.0), section 3.3 Process Costing Calculations for a Department in a Manufacturing Company_