Glo Co, a Manufacturer of Combs, Uses the Weighted-Average Method in in Its

Glo Co., a manufacturer of combs, uses the weighted-average method in its process costing system. The company sold 125,000 units during the month of April. There is only one processing department. The following additional information is provided: $$\begin{array} { | l | l | } \hline \text { Inventory at April 1: } & \\\hline \text { Work in process } & \text { None } \\\hline \text { Finished goods } & 37,500 \text { units } \\\hline \text { Inventory at April 30: } & \\\hline \text { Work in process (75\% complete } & \\\hline \text { as to conversion costs) } & 8,000 \text { units } \\\hline \text { Finished goods } & 30,000 \text { units } \\\hline\end{array}$$ What were the equivalent units of production for conversion costs for April?

A) 123,500.
B) 117,500.
C) 125,500.
D) 126,500.

Correct Answer:

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