WSP Manufacturing produces a pesticide chemical and uses process costing. There are three processing

departmentslong dashMixing,

Refining, and Packaging. On January1, the first

departmentlong dashMixinglong dashhad

no beginning inventory. During January,

44 comma 00044,000

fl. oz. of chemicals were started in production. Of these,

31 comma 00031,000

fl. oz. were completed and

13 comma 00013,000

fl. oz. remained in process. In the Mixing Department, all direct materials are added at the beginning of the production process, and conversion costs are applied evenly through the process.At the end of the month, WSP calculated equivalent units. The ending inventory in the Mixing Department was

6262%

complete with respect to conversion costs. With respect to conversion costs, how many equivalent units were calculated for the product that was completed and for ending inventory?

A.

Product completed:

31 comma 00031,000

equivalent units; Products in ending inventory:

8 comma 0608,060

equivalent units

B.

Product completed:

31 comma 00031,000

equivalent units; Products in ending inventory:

13 comma 00013,000

equivalent units

C.

Product completed:

44 comma 00044,000

equivalent units; Products in ending inventory:

8 comma 0608,060

equivalent units

D.

Product completed:

44 comma 00044,000

equivalent units; Products in ending inventory:

13 comma 00013,000

equivalent units