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A Company's Beginning Work in Process Inventory Consisted of 20,000

Question 172

Multiple Choice

A company's beginning Work in Process inventory consisted of 20,000 units that were 80% complete with respect to direct labor. A total of 90,000 were finished during the period and 25,000 remaining in Work in Process inventory were 40% complete with respect to direct labor at the end of the period. Using the weighted-average method, the equivalent units of production with regard to direct labor were:


A) 100,000.
B) 90,000.
C) 76,000.
D) 46,000.
E) 116,000.

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