Gregory, Which Uses a Process-Costing System, Adds All Material at the Beginning

Multiple Choice

Gregory, which uses a process-costing system, adds all material at the beginning of production and incurs conversion cost evenly throughout manufacturing. The information that follows relates to the period just ended:
Units started and completed: 75,000
Units in ending work-in-process inventory: 15,000, 60% complete
Which of the following choices correctly expresses the total equivalent units of production with respect to material and conversion cost? $\begin{array}{lll}&\text { Material }&\text {Conversion }\\\text { A. } & 75,000 & 75,000 \\\text { B. } & 84,000 & 84,000 \\\text { C. } & 90,000 & 81,000 \\\text { D. } & 90,000 & 84,000 \\\text { E. } & 90,000 & 90,000\end{array}$

A) Choice A
B) Choice B
C) Choice C
D) Choice D
E) Choice E