Gilberto adds materials at the beginning of production and incurs conversion cost uniformly throughout manufacturing.

Consider the data that follow. Units Beginning work in process 27,200 Started in August 69,500 Production completed 69,800

Ending work in process, 40% completed 26,900

Conversion cost in the beginning work-in-process inventory totaled $130,000, and August conversion cost totaled $305,000.

Assuming use of the weighted-average method, which of the following choices correctly depicts the number of equivalent units for materials and the conversion cost per equivalent unit? Equivalent Units: Materials Conversion Cost Per Equivalent Unit

A. 69,800 $4.31

B. 80,560 $ 4.28

C. 80,560 $ 5.40

D. 96,700 $ 4.28

E. 96,700 $ 5.40