The Refining Department of Crystal Cane Sugar, Inc. had 65,000 tons of sugar to account for in December. Of the 65,000 tons, 45,000 tons were completed and transferred to the Boiling Department, and the remaining 20,000 tons were 70% complete. The materials required for production are added at the beginning of the process. Conversion costs are added equally throughout the refining process. The

weightedaverage

method is used. Calculate the total equivalent units of production for conversion costs.

A.

45,000 units

B.

14,000 units

C.

65,000 units

D.

59,000 units

Click to select your answer.