QUESTION 14 The wiring department is the second stage of Flem Company's production cycle. On May 1, the BWIP contained 25,000 units 60% complete as to conversion costs. During May, 100,000 units were transferred in from the first stage of Flem's production cycle. On May 31, EwiP contained 20,000 units 80% complete as to conversion costs. Materials are added at the end of the process. Using the weighted-average method, the EUP on May 31 were A. Transferred-in 25,000 Materials 105,000 Materials 125,000 Conversion 121,000 Transferred-in Conversion 100,000 100,000 C. Transferred-in 125,000 Materials Conversion 105,000 105,000 OD. Transferred-in Materials 25,000 . Conversion 125,000 121,000