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Rodrick Corporation experienced the following during April: Beginning work-in-process inventory 7,500 units, 40% of conversion added this period Units started this period 64,000 units Ending

Rodrick Corporation experienced the following during April:

Beginning work-in-process inventory 7,500 units, 40% of conversion added this period
Units started this period 64,000 units
Ending work-in-process inventory 5,000 units, 60% of conversion added this period

Materials are added at the beginning of the process and conversion occurs uniformly throughout the process. If the company uses FIFO costing, what are the equivalent units for direct materials and conversion?

66,500; 66,500

66,500; 72,000

71,500; 69,500

64,000; 65,000

None of these.

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