Reference: 04-02
Adam Company Uses the Weighted-Average Method in Its

Reference: 04-02
Adam Company uses the weighted-average method in its process costing system. The following information for the Assembly Department was obtained from the accounting records for September (all materials are added at the
beginning of the process) : $$\begin{array}{l}\begin{array} { | l | l | l | } \hline & \begin{array} { l } \text { Number of } \\\text { Units }\end{array} & \begin{array} { l } \text { Labour and Overhead } \\\text { (Percentage Complete) }\end{array} \\\hline \text { Work in process inventory, Sept. 1 } & 60,000 & 15 \% \\\hline \text { Transferred in during the month } & 105,000 & \\\hline \text { Work in process inventory, Sept. } 30 & 40,000 & 20 \% \\\hline\end{array}\\\\\begin{array} { | c | l | l | l | } \hline & \text { Transferred In } & \text { Materials } & \begin{array} { l } \text { Labour \& } \\\text { Overhead }\end{array} \\\hline \text { Beginning work in } & & & \\\hline \text { process inventory } & \$ 60,000 & \$ 30,000 & \$ 16,000 \\\hline \text { Cost added during the month } & \$ 115,500 & \$ 63,000 & \$ 320,000 \\\hline\end{array}\end{array}$$
-The equivalent units of production for material for the month are?

A) 105,000 units.
B) 165,000 units.
C) 122,000 units.
D) 145,000 units.