The Learner Company uses the weighted average method. Learner's beginning work in process consists of 6,600 units (100% complete with respect to materials and 60% complete with respect to conversion costs). The number of units completed during the period is 126,000. The ending work in process consists of 10,500 units (100% complete with respect to materials and 30% complete with respect to conversion costs). What are the equivalent units of production with respect to conversion costs?

a.120,850

b.136,500

c.129,150

d.135,000

Bartlow Company uses the weighted average method. There were 6,000 units in beginning work in process that were 60% complete. During the month, 39,600 units were started and 37,680 units were completed and transferred. The ending work in process consists of:

a.7,000 units.

b.5,043 units.

c.3,600 units.

d.7,920 units.

Process accounting's solution for nonuniform manufacturing inputs is:

a.to use the weighted average method.

b.to calculate total unit cost as if there were uniform manufacturing inputs.

c.to calculate equivalent units and unit cost for each category of manufacturing inputs.

d.to use the FIFO method.