Which of the following formulas correctly calculates the number of units transferred out in cell D21? \begin{tabular}{|c|c|c|c|c|c|} \hline 4 & A & B & C & D & E \\ \hline \begin{tabular}{l} 1 \\ 2 \\ 3 \end{tabular} & \multicolumn{5}{|c|}{\begin{tabular}{l} 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: \end{tabular}} \\ \hline 5 & \multirow{2}{*}{\multicolumn{5}{|c|}{ Beginning work in process inventory. }} \\ \hline 6 & & & & & \\ \hline 7 & \multicolumn{2}{|c|}{ Direct materials costs } & $280,800 & & \\ \hline 8 & \multicolumn{2}{|c|}{ Conversion costs } & 181,350 & & \\ \hline 9 & \multirow{2}{*}{\multicolumn{2}{|c|}{ Total beginning inventory cost }} & & $462,150 & \\ \hline 10 & & & & & \\ \hline & \multicolumn{2}{|c|}{\begin{tabular}{l} Costs added during the month: \\ Direct materials costs \end{tabular}} & 710,400 & & \\ \hline 12 & \multicolumn{2}{|c|}{\begin{tabular}{l} Direct materials costs \\ Conversion costs \end{tabular}} & 580,410 & & \\ \hline 13. & \multicolumn{2}{|c|}{ Total costs added during the month } & & 1,290,810 & \\ \hline 14 & \multicolumn{2}{|l|}{ Total production costs } & & $1.752.960 & \\ \hline \multicolumn{6}{|l|}{15} \\ \hline 16 & & Units & Materials \% & Conversion \% & \\ \hline 17 & Beginning Inventory & 60,000 & 80% & 65% & \\ \hline 18 & Units Started & 120,000 & & & \\ \hline 19 & Ending Inventory & 48,000 & 75% & 70% & \\ \hline \multicolumn{6}{|c|}{20} \\ \hline 21 & Units transferred out & & & 132,000 & \\ \hline 22 & \multicolumn{3}{|c|}{ Total equivalent units of production-direct materials } & 168,000 & \\ \hline 23 & \multirow{3}{*}{\multicolumn{3}{|c|}{\begin{tabular}{l} Total equivalent units of production - conversion \\ Cost per equivalent unit of production for direct materials \\ Cost per equivalent unit of production for conversion \end{tabular}}} & 165,600 & \\ \hline 24 & & & & $590 & \\ \hline 25 & & & & $4.60 & \\ \hline \end{tabular} Multiple Choice -+817.818-819 =+817+818B19 817+818819 817818+B19