Question: Hernandez, which uses a process - costing system, adds all material at the beginning of production and incurs conversion cost evenly throughout manufacturing. There were

Hernandez, which uses a process-costing system, adds all material at the beginning of production and incurs conversion cost evenly throughout manufacturing. There were 115,000 units started and completed and 24,800 units in ending work-in-process inventory that were 55% complete.
Which of the following choices correctly expresses the total equivalent units of production with respect to material and conversion cost?
Multiple Choice
Material: 115,000. Conversion: 115,000.
Material: 128,640. Conversion: 128,640.
Material: 139,800. Conversion: 126,160.
Material: 139,800. Conversion: 128,640.
Material: 139,800. Conversion: 139,800.

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