Answer:
D. 165,000 materials; 144,000 conversion.
Explanation:
The concept of equivalent units measures the number of units in terms of percentage completion in the inputs introduced to outputs.
Calculation of the number of equivalent units with respect to both materials and conversion respectively for March.
<u>Materials</u>
Units Completed and Transferred (135,000 × 100%) = 135,000
Units in Ending Work in Process (30,000 × 100%) = 30,000
Total Equivalent units of Production = 165,000
<u>Materials</u>
Units Completed and Transferred (135,000 × 100%) = 135,000
Units in Ending Work in Process (30,000 × 30%) = 9,000
Total Equivalent units of Production = 144,000
Conclusion :
The equivalent units of production are 165,000 materials; 144,000 conversion.
