Lakeland Chemical manufactures a product called Zing. Direct materials are added at the beginning of the process, and conversion activity occurs uniformly throughout production. The beginning work-in-process inventory is 60% complete with respect to conversion; the ending work-in-process inventory is 20% complete. The following data pertain to May:  Units Work in process, May 1 15,000 Units started during May 60,000 Units completed and transferred out 68,000 Work in process, May 31 7,000? Total Direct Materials Conversion CostsCosts:           Work in process, May 1$41,250  $16,500  $24,750 Costs incurred during May 234,630   72,000   162,630 Totals$275,880  $88,500  $187,380 Using the weighted-average method of process costing, the equivalent

units of conversion activity total:

A. 68,000.
B. 74,000.
C. 69,400.
D. 60,400.
E. None of the answers is correct.


Answer: C

Business

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