Baker Company Uses the Weighted-Average Method in Its Process Costing

Multiple Choice

Baker Company uses the weighted-average method in its process costing system.The Assembly Department started the month with 8,000 units in its beginning work-in-process inventory that were 90% complete with respect to conversion costs.An additional 95,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department.There were 11,000 units in the ending work-in-process inventory of the Assembly Department that were 90% complete with respect to conversion costs.
What were the equivalent units of production for conversion costs in the Assembly Department for the month?

A) 94,700 units.
B) 101,900 units.
C) 98,000 units.
D) 92,000 units.