Question: A department adds materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of

 A department adds materials to a process at the beginning of

A department adds materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory; 83000 units were started into production in January; and there were 18000 units that were 35% complete in the ending work in process inventory at the end of January. What were the equivalent units of production for conversion costs for the month of January?
65000 equivalent units.
83000 equivalent units.
76700 equivalent units.
71300 equivalent units.
the process and incurs conversion costs uniformly throughout the process. For the

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