Tottenham Hotspur Ltd FC makes a product called 'only hope'. Direct materials are added at the beginning of the process and conversion activity occurs uniformly throughout the process.

For May, opening WIP is 15,000 units (60% complete), 60,000 units are started and 68,000 units are completed and transferred out. Closing WIP is 20% complete.

Using the weighted average method of process costing, calculate the equivalent units of direct materials and conversion costs for the month of May.

Select one:

a DM 68 000; CC 69 400

b DM 75 000; CC 69 400

c DM 75 000; CC 60 400

d DM 60 000; CC 60 400