QUESTION 25 On September 30, work-in-process for Department A totaled 9,000 units 60% complete(based on conversion costs added uniformly throughout the department and material added at the start of the process). A total of 100,000 units were transferred to the next department during October. On October 31, a total of 8,000 units 40% complete (based on conversion costs) were still in process in Department A. Using the weighted average cost flow method, which of the following equivalent units should be used in the calculation of costs for October? Equivalent Units Materials Transfer Costs Conversion 108,000 108,000 100,000 100,000 108,000 99,000 103,200 100,000 103,200 97,800 108,000 109,000 Transfer Costs 109,000 Materials 99,000 Conversion 97,800 Transfer Costs 108,000 Transfer Costs 108,000 Materials 100,000 Materials 108,000 Conversion 100,000 Conversion 103,200 Transfer Costs 108,000 Materials 100,000 Conversion 103,200