Suppose Smith Started 100,000 Units During the Period, Transfers 75,000

Multiple Choice

Suppose Smith started 100,000 units during the period, transfers 75,000 units to finished goods and estimates that 25,000 units still in process.Smith has issued all the needed materials, but has completed only 20% of the assembly work.What is the number of total equivalent units in work in process for material and conversion at the end of the period?

A) 100,000 material/25,000 conversion.
B) 25,000 material/5,000 conversion.
C) 25,000 material/25,000 conversion.
D) 75,000 material/75,000 conversion.
E) 100,000 material/100,000 conversion.