Concord Company had the following department data: Physical Units Work in process, July 1 30700 Completed and transferred out 164600 Work in process, July 31 44900 All materials are added at the beginning of the process. What is the total number of equivalent units for materials in July?

Pear co.’s income statement for the year ended december 31, as prepared by pear’s controller, reported income before taxes of $125,000. the auditor questioned the following amounts that had been included in income before taxes: equity in earnings of cinn co. $ 40,000 dividends received from cinn 8,000 adjustments to profits of prior years for arithmetical errors in depreciation (35,000) pear owns 40% of cinn’s common stock, and no acquisition differentials are relevant. pear’s december 31 income statement should report income before taxes of