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| San Jose Inc. uses a weighted-average process costing system. All materials are introduced at the start of manufacturing, and conversion cost is incurred evenly throughout production. The company started 70,000 units during May and had the following work-in-process inventories at the beginning and end of the month. May 1 30,000 units, 40% complete May 31 24,000 units, 25% complete Assuming no spoilage or defective units, the total equivalent units used to assign costs for May are A. Materials 100,000; conversion costs 82,000. B. Materials 100,000; conversion costs 70,000. C. Materials 70,000; conversion costs 70,000. D. Materials 82,000; conversion costs 82,000. |