Smith manufactures greeting cards. 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 process costing is used

Data for the Printing Department for the month of September follow:

Work-In-Process Inventory, September 1:
Units 22,500
Direct materials (100% complete) $51,000
Conversion costs (30% complete) $20,472

Units started in September 127,500
Units completed in September 123,000
Work-In-Process Inventory, September 30 27,000

Direct materials added in September $427,500
Conversion costs added in September $315,000

With regard to the Work-In-Process Inventory on September 30, materials are 100 percent complete and conversion costs are 50 percent complete. The equivalent units for conversion costs are ________.
A) 123,000
B) 132,450
C) 136,500
D) 150,000

C

Business

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