Assuming that the company uses the weighted-average cost method, what are the equivalent units of production for conversion costs for the Blending Department for the month?

A) 119,100 units.
B) 131,000 units.
C) 120,000 units.
D) 114,000 units.

Weighted-Average Cost Method

An inventory costing method that calculates the cost of goods sold and ending inventory based on the average cost of all units purchased during the period.

Conversion Costs

The aggregate expenditure on direct labor and manufacturing overhead necessary for converting raw materials into final products.

Equivalent Units

Represents a calculation in process costing that converts partially completed units into a number of fully equivalent units.