Cliff Company Manufactures Generic Notebooks $\text { Work-in-process inventory, June } 1$

Cliff Company manufactures generic notebooks.Material is introduced at the beginning of the process in the Printing department.Conversion costs are applied uniformly throughout the process.The weighted-average method of product costing is used.Data for the Printing department for the month of June follow: $\text { Work-in-process inventory, June } 1$
$\begin{array}{lr}\text { Units } & 15,000 \text { units } \\\text { Direct materials } 100 \% \text { complete) } & \$ 34,000 \\\text { Conversion costs } 30 \% \text { complete) } & \$ 14,000\\\text { Units started in June } & 65,000 \text { units } \\\text { Units completed in June } & 62,000 \text { units } \\\text { Work-in-process inventory, June 30 } & 18,000 \text { units }\end{array}$
$100 \%$ complete with regard to materials and
$50 \%$ complete with regard to conversion costs)
$\begin{array}{ll}\text { Direct materials added in June } & \$ 285,000 \\\text { Conversion costs added in June } & \$ 210,000\end{array}$ The equivalent units for conversion costs are _____.

A) 80,000
B) 71,000
C) 68,300
D) 62,000

Correct Answer:

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