A department adds material at the beginning of a process and identifies defective units when the process is 40%

complete. At the beginning of the period, there was no work in process. At the end of the period, the number of work in process units equaled the number of units transferred to finished goods. If all units in ending work in process were 66 2/3% complete, then ending work in process should be allocated

a. 50% of all normal defective unit costs.

b. 40% of all normal defective unit costs.

c. 50% of the material costs and 40% of the conversion costs of all normal defective unit costs.

d. None of the normal defective unit costs.