Use the Following Information to Answer the Following Questions

Multiple Choice

Use the following information to answer the following Questions
Lakeland Chemical manufactures a product called Zing. Direct materials are added at the beginning of the process, and conversion activity occurs uniformly throughout production. The beginning work-in-process inventory is 60% complete with respect to conversion; the ending work-in-process inventory is 20% complete. The following data pertain to May:


-Using the weighted-average method of process costing, the equivalent units of direct materials total:

A) 68,000.
B) 69,400.
C) 74,000.
D) 75,000.
E) None of the answers is correct.