At the beginning of the period, there were 20,000 units in process, with 80% of the raw material and 40% of the conversion costs. During the period 180,000 new units were added to production. At the end of the period, there were 30,000 units in process, with 60% of the raw material and 25% of the conversion costs.

1. Using weighted average, the equivalent production for raw material purposes was: a. 180,000 units c. 188,000 units b. 170,000 units d. 172,000 units

2. Using weighted average, the equivalent production for conversion cost purposes was: a. 180,000 units c. 169,500 units b. 170,000 units d. 177,500 units