Materials are added at the start of the process in Cedar Company’s blending department, the first stage of the production cycle. The following information is available for the month of July 19X1:

Under Cedar’s cost accounting system, the costs incurred on the lost units are absorbed by the remaining good units. Using the weighted average method, what are the equivalent units for the materials unit cost calculation? mlo586 a 120,000 b 145,000 c 180,000 d 210,000

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Work-in-process inventory, July 1 (60% complete as to conversion costs) Started in July Transferred to the next department Lost in production (spoiled units) Work-in-process inventory, July 31 (50% complete as to conversion costs) Units 60,000 150,000 110,000 30,000 70,000