A company's beginning work in process inventory consisted of 29,000 units that were 15% complete with respect to direct labor. These beginning units were completed and another 144,000 units were started during the current period. Of those started, 87,000 were finished and the remaining 57,000 were one-third complete at the end of the period.
Using the weighted-average method, the equivalent units of production were:.
a. 87,000
b. 120,800
c. 110,200
d. 135,000
e. 129,200