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:
A)46,000.
B)100,000.
C)76,000.
D)90,000.
E)116,000.

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The Answer of 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:
A)46,000.
B)100,000.
C)76,000.
D)90,000.
E)116,000.

A Company's Beginning Work in Process Inventory Consisted of 20,000