Talamoto Co manufactures a single product that goes through two processes - mixing and cooking. The following data pertains to the Mixing Department for September 38,000 units 70% 22,000 units 50% 1 100,000 Punits Work-in-process Inventory Sept. 1 Conversion complete Work-in-process inventory Sept. 30 Conversion complete Units started into production in Sept. Units completed and transferred out Costs Work-in-process inventory Sept. 1 Material P Material Q Conversion Costs added in September Material P Material Conversion $167,000 153,000 167,000 $251,000 230,000 494,200 Material Pis added at the beginning of work in the Mixing Department Material Q is also added in the Mixing Department, but not until units of product are forty percent completed with regard to conversion. Conversion costs are incurred uniformly during the process. Total equivalent units for Material Qunder the weighted average method are calculated to be Multiple Choice 138.000 equivalent units 100.000 equivalent 127.000 event 138,000 equivalent units. 100,000 equivalent units. 127,000 equivalent units. 94,000 equivalent units 115.000 equivalent units O + FG F5 FZ FB FS FIO FM 412 3 4 % 5 & 7 6 8 C 9 8 0 W F 0