K27. Baker Corporation uses the weighted-average method in its process costing system. The Assembly Department started the month with 8,000 units in its beginning work in process inventory that were 90% complete with respect to conversion costs. An additional 95,000 units were transferred in fr the prior 11,000 units in the ending work in process inventory of the Assembly Department that were 9 complete with respect to conversion costs. What were the equivalent units for conversion costs in the Assembly Department for the month? om department during the month to begin processing in the Assembly Department. There were 0% 8409 5 9400 A. 94,700 B. 101,900 C. 98,000 D. 92,000