Activities in the Sargent Corporation's Assembly Department for the month of March follow: Percent Complete UnitsMaterialsConversionWork-in-process inventory, March 17,00070%35%Started into production during March66,000 Work-in-process inventory, March 315,00045%30%Using the FIFO method, the equivalent units for conversion for March would be:
A. 65,050
B. 66,000
C. 67,050
D. 62,950
Answer: C
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