A Company's Beginning Work in Process Inventory Consisted of 20,000

Multiple Choice

A company's beginning Work in Process inventory consisted of 20,000 units that were 20% complete with respect to direct labor.These beginning units were completed and another 90,000 units were started during the current period.Of those started,60,000 were finished and the remaining 30,000 were 40% complete at the end of the period.Using the weighted-average method,the equivalent units of production with regard to direct labor were:

A) 60,000.
B) 74,000.
C) 76,000.
D) 92,000.
E) 96,000.