The following refers to units processed by a breakfast cereal maker in August. Compute the total equivalent units of production with respect to conversion for August using the weighted-average inventory method.

ConversionUnitsPercent CompleteBeginning Work in Process inventory230,00060%Units started this period570,000100%Units completed and transferred out620,000100%Ending Work in Process inventory180,00070%

Select one:

a. 800,000

b. 758,000

c. 746,000

d. 884,000

e. 620,000