Vare Ltd produces various inks at its Normanton factory. Production details for the Process 1 are as follows:

Opening work-in-progress, 1 April 400 units 60% complete

Closing work-in-progress, 30 April 600 units 20% complete

Units started 1000 units

Units finished 800 units

The degree of completion quoted relates to labour and overhead cots. Three-quarters of the materials are added at the start of the process and the remaining quarter added when the process is 50% complete.

The equivalent units of production for materials in the period are:

A 1250

B 1000

C 850

D 680

谢谢了,请把答案过程也写一下,才能理解.