A Company Uses a Process Costing System

Multiple Choice

A company uses a process costing system.Its Welding Department completed and transferred out 100,000 units during the current period.The ending inventory in the Welding Department consists of 30,000 units (75% complete with respect to direct materials and 40% complete with respect to conversion costs) . Determine the equivalent units of production for the Welding Department for direct materials and conversion costs assuming the weighted average method.

A) 130,000;130,000
B) 130,000;112,000
C) 107,500;118,000
D) 122,500;112,000
E) 112,500;130,000