Answer:
The correct answer is D. 131,000
Explanation:
To get equivalent units we use the following formula.
Total equivalent units of a cost product = A + B * C
Where:
A = units transferred or finished goods (completed)
B = units Ending Work in Process
C = percentage of completion
Units transferred are the beginning Inventory+ started units - ending Inventory= 25,000+110,000-20,000 =115,000
Total equivalent units of a cost product =115,000 + 20,000 * 0,80
Total equivalent units of a cost product =131,000
