Gilberto adds materials at the beginning of production and incurs conversion cost uniformly throughout manufacturing.Consider the data that follow. 
Conversion cost in the beginning work-in-process inventory totaled $120,000,and August conversion cost totaled $270,000.Assuming use of the weighted-average method,which of the following choices correctly depicts the number of equivalent units for materials and the conversion cost per equivalent unit? 
Definitions:
Marketable Securities
Financial instruments that can be easily bought or sold on public exchanges or markets due to their high liquidity and short-term maturity.
Liquid Investments
Assets that can be easily converted into cash with minimal loss in value, ensuring quick accessibility of funds when needed.
Administrative Reason
A justification or explanation based on the requirements or procedures of management or bureaucracy.
Emergency Needs
Immediate financial requirements that arise unexpectedly, requiring quick access to funds.
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