Under the Weighted-Average Method, How Would You Calculate the Cost

Multiple Choice

Under the weighted-average method, how would you calculate the cost per equivalent units with regards to conversion costs?

A) conversion costs for work done in the current period/units completed and transferred out in the current period
B) (total conversion costs in beginning work in process) /(units completed and transferred out during the period + equivalent units in ending inventory)
C) (total conversion costs in beginning work in process + conversion cost for work done in the current period) /(units completed and transferred out during the period + equivalent units in ending inventory)
D) (total direct labor costs in beginning work in process + conversion cost for work done in the current period) /(units completed and transferred out during the period + equivalent units in ending inventory)