A Department Adds Raw Materials to a Process at the Beginning

Multiple Choice

A department adds raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January there were no units in the beginning work in process inventory; 90000 units were started into production in January; and there were 20000 units that were 40% complete in the ending work in process inventory at the end of January. What were the equivalent units of production for conversion costs for the month of January?

A) 70000 equivalent units.
B) 82000 equivalent units.
C) 78000 equivalent units.
D) 90000 equivalent units.