A Process with No Beginning Work in Process Completed and Transferred

Multiple Choice

A process with no beginning work in process completed and transferred out 85000 units during a period and had 50000 units in the ending work in process inventory that were 30% complete. The equivalent units of production for the period were:

A) 85000 equivalent units.
B) 135000 equivalent units.
C) 100000 equivalent units.
D) 70000 equivalent units.