At OxyCorp,direct Materials Are Added at the Beginning of the Process

question 155

Multiple Choice

At OxyCorp,direct materials are added at the beginning of the process and conversions costs are uniformly applied.Other details include: $\begin{array}{|l|r|}\hline \text { WIP beginning ( } 55 \% \text { for conversion) } & 13,700 \text { units } \\\hline \text { Units started } & 125,000 \text { units } \\\hline \text { Units completed and transferred out } & 116,500 \text { units } \\\hline \text { WIP ending ( } 35 \% \text { for conversion) } & 22,200 \text { units } \\\hline \text { Beginning WIP direct materials } & \$ 50,300 \\\hline \text { Beginning WIP conversion costs } & \$ 22,500 \\\hline \text { Costs of materials added } & \$ 412,000 \\\hline \text { Costs of conversion added } & \$ 301,000 \\\hline\end{array}$
-What are the total equivalent units for conversion costs?

• A)124,270
• B)138,700
• C)124,035
• D)128,710

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