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Starman Company, a manufacturer of giant jawbreakers, uses the weighted-average method in its process costing system. The company sold 250,000 jawbreakers during the month of

Starman Company, a manufacturer of giant jawbreakers, uses the weighted-average method in its process costing system. The company sold 250,000 jawbreakers during the month of June. There is only one processing department. The following data were taken from the company's accounting records:

Inventory at June 1:
Work in Process None
Finished Goods 75,000 Units
Inventory at June 30:
Work in process (75% complete as to conversion costs) 16,000 Units
Finished goods 60,000 Units

What were the equivalent units of production for conversion costs for June?

a.

247,000

b.

251,000

c.

235,000

d.

153,000

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