S Inc.'s Assembly Department had the following information at July 31. All direct materials are added at the end of the conversion process. The units in ending work in process inventory were only 44%...

Extracted text: S Inc.'s Assembly Department had the following information at July 31. All direct materials are added at the end of the conversion process. The units in ending work in process inventory were only 44% of the way through the conversion process. Equivalent Units Physical Direct Conversion Units Materials Costs Units accounted for: Completed and transferred out Ending work in process, August 31 Total physical units accounted for: Total equivalent units 145,000 25,000 170,000 Compute the total equivalent units of direct materials and conversion costs for the month. a. Equivalent units for direct materials are 120,000 and for conversion costs are 131,900 b. Equivalent units for direct materials are 145,000 and for conversion costs are 156,000 c. Equivalent units for direct materials are 145,000 and for conversion costs are 170,000 d. Equivalent units for direct materials are 170,000 and for conversion costs are 156,000