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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