Figure 6-7

Figure 6-7.Geller Manufacturing uses a process cost system to manufacture sensors for the security industry. The following information pertains to operations for the month of March. The beginning inventory was 70% complete for materials and 30% complete for conversion costs. The ending inventory was 905 complete for materials and 50% complete for conversion costs.Costs pertaining to the month of March are as follows:
Beginning inventory costs are: materials, $44,400; conversion cost $30,500.Costs incurred during March are: materials used, $588,000; conversion cost $624,000.
-Refer to Figure 6-7. Using the weighted average method the total equivalent units of production for direct materials is

A) 120,000.
B) 118,600.
C) 116,000.
D) 105,000.

Correct Answer:

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