D manufacturing Company uses a process cost system. In the second department, Department X, Direct Materials are added at the end of the process. Conversion Costs are incurred evenly throughout the process. *Data pertaining to december's activity in Department X are shown below: UNITS Beginning in process- 90% Complete 20,000 Cost from preceeding dept 9,110.00 Direct labor 9,377.50 Factory overhead applied 8,375.00 Received from preceding dept. 40,000 UNITS 48,640.00 Added during the period Direct Materials 37,000.00 Direct labor 30,217.50 Factory overhead applied 24,931.00 Units Transferred to next dept 42,000 UNITS Ending Units in process- 75% complete 7. COST OF COMPLETED UNITS(USING WEIGHTED AVERAGE METHOD) A. * 132,593.32 B. * 41,741.46 C. * 125,909.54 D. * 35,057.68 *