Assembly department of Zahra Technologies had

100100

units as work in process at the beginning of the month. These units were

4545%

complete. It has

300300

units which are

2525%

complete at the end of the month. During the month, it completed and transferred

600600

units. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production. Zahra uses

weightedminusaverage

processminuscosting

method. Calculate the total equivalent units in ending inventory for assignment of conversion costs?

.

7575

units

B.

300300

units

C.

225225

units

D.

100100

units