Figure 6-9 Anzalone Corporation Adds Raw Materials to Production at the Beginning

Multiple Choice

Figure 6-9 Anzalone Corporation adds raw materials to production at the beginning of the process in the Assembly Department. Materials data for this department for May 2014 are as follows:
Beginning inventory was 70 percent complete. Ending inventory was 40 percent complete.
Refer to Figure 6-9. How many equivalent units for conversion costs would there be for Anzalone Corporation in May using the FIFO method?

A) 100,000 units
B) 111,500 units
C) 125,000 units
D) 101,500 units