QUESTION 37 (E06) Alpha Processing Company uses a Weighted Average process costing ystem. The data that follow pertain to November of the current year. Beginning work in process had 20,000 units, 30% complete as to materials and Boll complete as to conversion The company started (added) into production another 70,000 units. At the end of the month, the company had the following final results Units completed and transferred out: 60,000 units Ending work in process: 30,000 units be complete as to materials; 40% complete as to conversion) The total equivalent units for conversion are: O A. 76,000 OB. 90,000 OC. 72,000 O D. 88,000