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Turner Company, which uses the weighted average process costing system, has the following information available for May: Units in work-in-process, beginning inventory (100% materials, 25%

Turner Company, which uses the weighted average process costing system, has the following information available for May:

Units in work-in-process, beginning inventory (100% materials, 25% conversion)

10,000

Units started during May

110,000

Units completed and transferred out

90,000

Units in work-in-process, ending inventory (100% materials, 30% conversion)

30,000

Equivalent units for conversion is:

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