Fact Pattern #1 ] Kim Manufacturing uses a process cost svstem to manufacture Dust Densitv Sensors for the mining industry. The followinginformationpertains tooperations for the month ofMav. The beginning inventory was 60% complete for materials and 20% complete for conversion costs. The ending inventory was 90% complete for materials and 40% complete for conversion costs. Costs pertaining to the month of May are as follows: Units 16,000 Beginningwork-in-process inventory,Mayl Started in production during May100,000 Completed production during May92,000 Ending work-in-process inventory, May31 *Beginning inventory costs are materials, S54,560; direct labor, S20,320; and factory overhead, S15,240. 24,000 . Costs incurred during May are materials used, S468,000; direct labor, S182,880; and factory overhead, S391,160. [3] (Refers to Fact Pattern 1) Using the weighted average method, Kim's equivalent units of production for conversion costs are A. 106,400 units B. 95,200 units. C.101,600 units D. 98,400 units