Normand Corporation uses the first-in, first-out method in its process costing system. Data concerning the first processing department for the most recent month are listed below: What are the equivalent units for materials for the month in the first processing department?

A) 4,900
B) 1,200
C) 6,310
D) 7,100

The equivalent units for materials in the first processing department are calculated as follows:
Units started and completed = 6,200
Incomplete units at the end of the month = 1,100
Total equivalent units = Units started and completed + Incomplete units at the end of the month = 6,200 + 1,100 = 7,300
However, 990 units were 100% complete with respect to conversion but only 80% complete with respect to materials. Therefore, the equivalent units for materials are 7,300 x 80% = 6,310. So, the correct answer is C.