During November, the production department of a process operations system completed and transferred to finished goods 40,000 units that were in process at the beginning of November and 160,000 that were started and completed in November November's beginning inventory units were 100% complete with respect to materials and 30% complete with respect to conversion. At the end of November, 31000 additional units were in process in the production department and were 100% complete with respect to materials and 40% complete with respect to conversion Compute the number of equivalent units with respect to conversion for November using the weighted average method, Multiple Choice O 200,000 O 212,400 O 48.000 O 57,300 0 231,000 A company's beginning Work in Process inventory consisted of 31000 units that were 80% complete with respect to direct labor. A total of 101,000 were finished during the period and 36,000 remaining in Work in Process inventory were 50% complete with respect to direct labor at the end of the period. Using the weighted average method, the equivalent units of production with regard to direct labor were: Multiple Choice 119,000. 87000. 143,800 Wilturner Company incurs $85,000 of labor related directly to the product in the Assembly Department, $34,000 of labor not directly related to the product but related to the Assembly Department as a whole, and $21,000 of labor for services that help production in both the Assembly and Finishing departments. The amount of direct labor and factory overhead respectively are: Multiple Choice $85,000 and $55,000 O $119,000 and $21,000. o $106.000 and $34,000, 0 $140,000 and $0. $85,000 and $21000