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Bims Corporation uses the weighted-average method in its process costing system. The Assembly Department started the month with 2,200 units in its beginning work in

Bims Corporation uses the weighted-average method in its process costing system. The Assembly Department started the month with 2,200 units in its beginning work in process inventory that were 70% complete with respect to conversion costs. An additional 61,500 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 19,000 units in the ending work in process inventory of the Assembly Department that were 60% complete with respect to conversion costs.

What were the equivalent units for conversion costs in the Assembly Department for the month?

Group of answer choices

44,700

54,560

56,100

None of the above

78,300

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