Question: K Corporation uses the FIFO method in its process costing system. Operating data for the Casting Department for the month of September appear below: Units
K Corporation uses the FIFO method in its process costing system. Operating data for the Casting Department for the month of September appear below:
| Units | Percent Complete with Respect to Conversion | |
| Beginning work-in-process inventory | 15,000 | 20% |
| Transferred in from the prior department during September | 89,000 | |
| Ending work-in-process inventory | 24,000 | 90% |
According to the company's records, the conversion cost in beginning work-in-process inventory was $15,660 at the beginning of September. Additional conversion costs of $526,524 were incurred in the department during the month. What would be the equivalent units for conversion for September?
A- 86,600.
B- 89,600.
C- 98,600.
D-102,600
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