Seaside Company uses the weighted-average method in its process costing system. The Sanding Department started the month with 24,000 units in its beginning work-in-process inventory that were 80% complete with respect to conversion costs. An additional 85,000 units were transferred in from the prior department during the month to begin processing in the Sanding Department. There were 21,000 units in the ending work-in-process inventory of the Sanding Department that were 10% complete with respect to conversion costs.

What were the equivalent units of production (EUPs) for conversion costs in the Sanding Department for the month?

Multiple Choice

• 90,100 EUPs

• 82,000 EUPs

• 88,000 EUPs

• 70,900 EUPs