What would be the equivalent units for conversion

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Sarfina Corporation uses the FIFO method in its process costing system. Operating data for the Casting Department for the month of September appear below:

 
Units
Percent Complete with Respect to Conversion
Beginning work-in-process inventory 15,000 20%
Transferred in from the prior department during September 89,000  
Ending work-in-process inventory 24,000 90%

According to the company's records, the conversion cost in beginning work-in-process inventory was $15,660 at the beginning of September. Additional conversion costs of $526,524 were incurred in the department during the month.

What would be the equivalent units for conversion for September?

86,600.

89,600.

98,600.

102,600

Reference no: EM131757938

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