8. The Wiring Dept. is the second stage of Fern Company's production cycle. On May 1, the beginning work in process contained 25,000 units which were 60% complete as to conversion costs. During May, 100,000 units were transferred in from the first stage of Fern's production cycle. On May 31, the ending work in process contained 20,000 units which were 80% complete as to conversion costs. Material cost are added at the end of the process.

Using the weighted average method, equivalent units were:

Trans-inMaterialsConversion Cost

a.100,000 ------------125,000 ------------100,000

b.125,000 ------------105,000 ------------105,000

c.125,000 ------------105,000 ------------121,000

d.125,000 ------------125,000 ------------121,000*

oB

oD

o

o