During August,Department Z Started and Completed 90,000 Units and Also

During August,Department Z started and completed 90,000 units and also finished 18,000 units that were 75% completed on July 31.On August 31,Department Z's ending inventory consisted of 26,000 units that were 45% completed.All manufacturing costs are incurred at a uniform rate throughout Department Z's production process.The number of equivalent units of production for Department Z during August is:

A) 106,200.
B) 90,000.
C) 94,500.
D) 117,800.

Correct Answer:

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