5. South River Chemicals Pty Ltd manufactures a product called Zybek. Direct materials are added at the beginning of the process and

conversion activity occurs uniformly throughout the process. The following data pertains to the month of May.

Direct materials

Work in process, May 1-60% 15,000

Units started during May 60,000

Units completed and transferred out 68,000

Work in process, May 31-20% 7 000

Conversion costs

Using the weighted-average method of process costing, calculate the equivalent units of direct materials and conversion costs for the month of May.

A. DM 75 000; CC 69 400

B. DM 75 000; CC 60 400

C. DM 60 000; CC 60 400

D. DM 68 000; CC 69 400