TB MC Qu. 16-158 (Algo) Compute the number of equivalent units...

Compute the number of equivalent units with respect to conversion using the weighted-average method.

	Units	Direct Materials Percent Complete	Conversion Percent Complete
Beginning work in process inventory	39,000	100%	45%
Units started and completed	140,000
Units completed and transferred out	179,000
Ending work in process inventory	21,000	100%	30%

Multiple Choice

• 179,000.

• 185,300.

• 63,000.

• 72,450.

• 200,000.