Nabeth Corporation uses the weighted-average method in its process costing system. Operating data for the Lubricating Department for the month of October appear below:
|
|
|
Percentage |
|
|
Units |
complete |
|
Beginning work in process inventory |
7,700 |
80% |
|
Transferred in from the prior department during |
|
|
|
October |
48,800 |
|
|
Completed and transferred to the next department |
|
|
|
during October |
55,400 |
|
|
Ending work in process inventory |
1,100 |
90% |
What were the equivalent units for conversion costs in the Lubricating Department for October?
A) 56,390
B) 42,200
C) 55,400
D) 49,790