The Production Report for Phillips Industries,which Had No Beginning Inventory

Multiple Choice

The production report for Phillips Industries,which had no beginning inventory at the beginning of the month,included the following information for September: If the equivalent units for September's production were 77,400,how many units were in process at the end of the month,and how complete were they?

A) 9,000;30%
B) 9,000;60%
C) 3,000;90%
D) 6,000;90%