The answers are options 2, 3, and 4.
Answer:
d.92 units.
Explanation:
Total units completed plus
the completed portion of ending WIP minus
the completed portion of beginning WIP
Total units completed and transferred 100
ending WIP of 10 units x 40% = 4 units
beginning inventory of 20 units x 60% complete equals (12) units
Equivalent Units for conversion 92