Assume a Company's Beginning Work in Process Consists of 20,000

Assume a company's beginning work in process consists of 20,000 units, 40% complete. Materials are added at the beginning of the process. During the month, 90,000 units are transferred in. The ending work in process consists of 10,000 units, 50% complete. Using the FIFO method, the equivalent units of production are:
Transferred In Materials Conversion Costs

A) 90,000 90,000 97,000
B) 110,000 100,000 105,000
C) 110,000 92,000 105,000
D) 90,000 100,000 105,000