Assembly department of Zahra Technologies had 100 units as work in process at the beginning of the month. These units were 50% complete. It has 200 units which are 25% complete at the end of the month. During the month, it completed and transferred 500 units. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production. Zahra uses weighted-average process-costing method. _____ 23) The number of equivalent units of work done during the month for direct materials is ________. A) 600 units B) 800 units C) 700 units D) 500 units _____ 24) Calculate the total equivalent units in ending inventory for assignment of conversion costs? A) 25 units B) 50 units C) 150 units D) 200 units _____ 25) What is the total equivalent units in ending inventory for assignment of direct materials cost? A) 25 units B) 50 units C) 150 units D) 200 units