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Martinson company adds direct materials at the beginning of

Question - Martinson Company adds direct materials at the beginning of the process, and adds conversion costs throughout the process. The following data represents data in the Finishing Department:

WIP, April 1: 12,000 units

Transferred-In costs in WIP, April 1: $79,940

Direct Materials (100%) in WIP, April 1: $24,420

Conversion Costs (75%) in WIP, April 1: $23,400

Units Transferred-In: 47,000

Transferred-In costs during April: $550,900

Units completed: 42,000

April direct materials cost: $155,000

April conversion costs: $239,250

WIP, April 30: 17,000 units

What are the equivalent units for conversion costs?

A) 49,200

B) 59,000

C) 52,200

D) 54,750

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