On July 1, Premiere Paints' Mixing Department had 80,000 units in work in process beginning inventory that were 80% complete with respect to conversion. Between July 1 and July 31, the Mixing Department transferred 150,000 units to the Packaging Department. At the end of the month, on July 31, the Mixing Department had 40,000 units in work in process ending inventory that were 80% complete with respect to conversion. All materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. Based on this information, which of the following statements is accurate?

• A
• :
• In July, the Mixing Department had 246,000 equivalent units of production for materials.
• B
• :
• In July, the Mixing Department had 190,000 equivalent units of production for conversion costs.
• C
• :
• In July, the Mixing Department had 190,000 equivalent units of production for materials.
• D
• :
• In July, the Mixing Department had 246,000 equivalent units of production for conversion costs.