1. The following data were taken from the accounting records of the Hazel Corporation which uses the weighted-average method in its process costing system:

Work in Process, Apr 1: 30,000 units 100% DM complete 70% CC complete

Placed in Production in Apr: 90,000 units

Work in Process, Apr 30: 20,000 units 100% DM complete 60% CC complete

The equivalent units for conversion costs was:

1. 102,000 units
2. 112,000 units
3. 111,000 units
4. 100,000 units

Please show work. thanks