The Fox Company Uses the Weighted Average Method

The Fox Company uses the weighted average method.The beginning work in process consists of 20,000 units (100% completed as to materials and 50% complete as to conversion costs) .The number of units completed was 80,000.The ending work in process consists of 10,000 units (100% complete as to materials and 20% complete as to conversion costs) .Calculate the equivalent units of production for conversion costs.

A) 110,000
B) 82,000
C) 80,000
D) 90,000