Jorgensen Company Manufactures Generic Notebooks $\begin{array} { l } \text {Direct materials added in June }&\$ 285,000\\ \text {Conversion costs added in June }&\$210,000 \\\end{array}$

Multiple Choice

Jorgensen Company manufactures generic notebooks.Material is introduced at the beginning of the process in the Printing Department.Conversion costs are applied uniformly throughout the process.The weighted-average method of process costing is used.Data for the Printing Department for the month of June follow:
Work-In-Process Inventory,June 1:
$\begin{array} { l } \text {Units }&15,000\\ \text {Direct materials ( \( 100 \% \) complete) }&\$34,000 \\ \text {Conversion costs ( \( 30 \% \) complete) }&\$ 14,000\\\end{array}$

$\begin{array} { l } \text {Units started in June }&65,000\\ \text { Units completed in June}&62,000\\ \text {Work-In-Process Inventory, June } 30&18,000\\\end{array}$

$\begin{array} { l } \text {Direct materials added in June }&\$ 285,000\\ \text {Conversion costs added in June }&\$210,000 \\\end{array}$

With regard to the Work-In-Process Inventory on June 30,materials are 100 percent complete and conversion costs are 60 percent complete.What are the equivalent units for materials for June?

A) 62,000
B) 77,000
C) 80,000
D) 83,000