Gutierrez, which uses a process-costing system, adds all material at the beginning of production and incurs conversion cost evenly throughout manufacturing. The information that follows relates to the period just ended: Units started and completed: 94,000 Units in ending work-in-process inventory: 15,800, 70% complete Which of the following choices correctly expresses the total equivalent units of production with respect to material and conversion cost?

	Material				Conversion
A.		94,000				94,000
B.		105,060				105,060
C.		109,800				98,740
D.		109,800				105,060
E.		109,800				109,800

Multiple Choice

• Choice A

• Choice B

• Choice C

• Choice D

• Choice E