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

Question 9

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Jawson Company uses the weighted-average method in its process costing system.Operating data for the Painting Department for the month of April appear below:
 Units  Percentage complete  Beginning work in process 6,30010% inventory  Transferred in from the 65,600 prior department during  April  Ending work in process 4,60070% inventory \begin{array} { | l | r | r | } \hline & \text { Units } & \text { Percentage complete } \\\hline \text { Beginning work in process } & 6,300 & 10 \% \\\hline \text { inventory } & & \\\hline \text { Transferred in from the } & 65,600 & \\\text { prior department during } \\\text { April }\\\hline\text { Ending work in process } & 4,600 & 70 \% \\\text { inventory }\\\hline\end{array}
What were the equivalent units of production for conversion costs in the Painting Department for April?


A) 67,300 units.
B) 68,820 units.
C) 70,520 units.
D) 63,900 units.

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