Carolwood Company Manufactures Widgets and Uses Process Costing

Multiple Choice

Carolwood Company manufactures widgets and uses process costing.The status of the beginning and ending inventory is: ​
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Direct materials are added to the manufacturing process in stages.None are added when production begins.Approximately 1 / 2 of the materials are added when the product is 25% complete.The other half is added when the product is 50% complete.
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What percentage complete are beginning inventory and ending inventory with respect to direct materials (DM) and conversion costs (CC) ?

A) beg.inventory: DM-50%,CC-30%
End) inventory: DM-100%.CC-55%
B) beg.inventory: DM-50%.CC-30%
End) inventory: DM-55%.CC-55%
C) beg.inventory: DM-30%.CC-30%
End) inventory: DM-55%.CC-55%
D) beg.inventory: DM-50%.CC-70%
End) inventory: DM-100%.CC-45%