1. A company's beginning work in process inventory consisted of 20,000 units that were 1/5 complete with respect to direct labor. These beginning units were completed and another 90,000 units were started during the current period. Of those started, 60,000 were finished and the remaining 30,000 were 1/3 complete at the end of the period. Using the weighted-average method, the equivalent units of production with regard to direct labor were: (1 point)

a.		60,000.
b.		74,000.
c.		76,000.
d.		90,000.
e.		96,000

2. A company uses the weighted average method for inventory costing. During a period, Department A finished and transferred 50,000 units to Department B. Also, during the period, 10,000 units were started but brought only to a stage of being 3/5 completed. The number of equivalent units produced by Department A during the period was: (1 point)

a.		44,000 units.
b.		50,000 units.
c.		54,000 units.
d.		56,000 units.
e.		60,000 units.