MC Qu. 96 A company's beginning Work ... A company's beginning Work in Process inventory consisted of 20,000 units that were 80% complete with respect to direct labor. A total of 90,000 were finished during the period and 25,000 remaining in Work in Process inventory were 40% complete with respect to direct labor at the end of the period. Using the weighted-average method, the equivalent units of production with regard to direct labor were: Multiple Choice 100,000. 90,000. 116,000. 46,000. 76,000.
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