Activity in Saggers Corporation's Assembly Department for the month of March follows: The equivalent units for materials for March, using the weighted-average method, are:

A) 69,000 units
B) 65,000 units
C) 68,400 units
D) 67,000 units

Manufacturing Activity

The process or actions involved in converting raw materials into finished goods through labor and use of machinery.

Materials

refers to the raw items and components required in the production of goods, ranging from metals and plastics to textiles and electronics.

Assembly Department

A section in a manufacturing plant where parts are put together to create complete goods.