Reference: 04-08
Information About Units Processed and Processing Costs Incurred

Reference: 04-08
Information about units processed and processing costs incurred during a recent month in the Blending
Department of a manufacturing company follow: $$\begin{array} { | l | l | l | } \hline & \begin{array} { l } \text { Number of } \\\text { Units }\end{array} & \begin{array} { l } \text { Conversion Costs } \\\text { (Percent Completion) }\end{array} \\\hline \text { Beginning work in process inventory } & 11,000 & 35 \% \\\hline \text { Units started into production } & 120,000 & - \\\hline \text { Units completed and transferred out } & 114,000 & - \\\hline \text { Ending work in process inventory } & 17,000 & 30 \% \\\hline\end{array}$$ The beginning work in process inventory included $11,000 of conversion cost and $ 12,000 in material costs. During the month, the Department incurred an additional $290,000 in conversion costs and $ 143,000 in material costs. All materials are added at the beginning of production in each department.
-Assuming that the company uses the weighted-average cost method, what are th? equivalent units of production for material costs for the Blending Department for the month?

A) 131,000 units.
B) 120,000 units.
C) 119,100 units.
D) 114,000 units.