Seaside Company uses the weighted-average method in its process costing system. The Sanding Department started the month with 27,000 units in its beginning work-in-process inventory that were 70% complete with respect to conversion costs. An additional 88,000 units were transferred in from the prior department during the month to begin processing in the Sanding Department. There were 24,000 units in the ending work-in-process inventory of the Sanding Department that were 15% complete with respect to conversion costs.

What were the equivalent unitsof production (EUPs) for conversion costs in the Sanding Department for the month?

Multiple Choice

• 94,600 EUPs
• 85,000 EUPs
• 75,700 EUPs
• 91,000 EUPs