Which of the following formulas correctly calculates the number of units transferred out in cell D21? A A B C D E Wild Company uses the weighted average method of process costing. It had 60,000 units in beginning inventory, which were 80% complete as to materials and 65% complete as to conversion. During the month, it started 120,000 units. At the end of the month, 48,000 units were in inventory, which were 75% complete as to materials and 70% complete as to conversion. Cost information is as follows: WM' 4 5 6 Beginning work in process inventory: _7 Direct materials costs $280,800 8 Conversion costs 181 350 9 Total beginning inventory cost $462,150 10 Costs added during the month: 11, Direct materials costs 710,400 12 Conversion costs. 580,410 13 Total costs added during the month 1,290,810 14 Total production costs $1 752 960 ,1 5 16 _17 Beginninglnventoriir _ 60,000 80% 65% 18 Units Started _ 120,000 _ 19 Ending inventory _ 40,000 75% 70% 20 21 Units transferred out _ 22 Total equivalent units of production - direct materials 23 Total equivalent units of production - direct materials 24 Cost per equivalent unit of production for direct materials 25 Cost per equivalent unit of production for conversion 26 Cost of units transferred out 27 Cost of units in ending inventory 28 O =+B17-B18-319 @ =+B17+BiB-B19 O B17+B18-Bi 9 ation .oornihm.tpx?todo=c1 58inglePrintViewsrsingleQuestion No=9.&postSubmissionView=1 32527110331375338rwid=1 325271131 . .. 1i2