Materials are added at the beginning of the process and conversion costs are added uniformly

WORK IN PROCESS, BEGINNING

Number of units 14000

transferred - in costs $94000

direct materials (100%) $22500

conversion costs (75%) $25400

UNITS TRANSFERRED - IN

number of units 56500

transferred - in costs $640500

UNITS COMPLETED 40000

COSTS DURING THE PERIOD:

direct materials $155475

conversion costs $213225

WORK IN PROCESS, ENDING:

number of units 30500

(100% complete for matrials and 35% complete for conversion)

>>> What is the total number of physical units to account for?

a. 40000

b. 70500

c. 42500

d. 56500