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16. Activity in Saggers Corporation's Assembly Department for the month of March follows: Percent Complete Units Materials Conversion Work-in-process inventory, March 1 6,000 60 %
16.
Activity in Saggers Corporation's Assembly Department for the month of March follows:
| Percent Complete | ||||||
| Units | Materials | Conversion | ||||
| Work-in-process inventory, March 1 | 6,000 | 60 | % | 45 | % | |
| Started into production during March | 65,000 | |||||
| Work-in-process inventory, March 31 | 4,000 | 35 | % | 20 | % | |
The equivalent units for conversion for March, using the weighted-average method, are:
Multiple Choice
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69,600 units
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67,800 units
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71,000 units
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69,000 units
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