bled: Test $2-$ Chapter $5-8($i$)$

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Seaside Company uses the weighted$-$average method in its process costing system. The Sanding Department started the month with $1$ in its beginning work$-$in$-$process inventory that were $70\%$ complete with respect to conversion costs. An additional $71,000$ units were tra from the prior department during the month to begin processing in the Sanding Department. There were $7,000$ units in the ending workinventory of the Sanding Department that were $20\%$ complete with respect to conversion costs.

What were the equivalent units of production $($EUPs$)$ for conversion costs in the Sanding Department for the month?

Multiple Choice

$68,400$ EUPs

$75,400$ EUPs

$74,000$ EUPs

$68,000$ EUPs

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