#10)

Assume that there is no beginning work-in-process inventory, and the ending work-in-process inventory is 50% complete with respect to conversion costs. What would be the number of equivalent units of production with respect to conversion costs under the weighted-average method?

Multiple Choice

• A) The same as the units completed.
• B) The same as the units started during the period.
• C) Less than the units completed.
• D) Less than the units started during the period.