Answer:
Option (d) is correct.
Explanation:
Units transferred to the next department:
= Units in beginning work in process + Units started into production - Units in ending work in progress inventory
= 3,400 units + 64,500 units - 25,000 units
= 42,900 units
conversion ending work in process:
= 60% of 25,000 units
= 15,000
Equivalent units for conversion costs in the Assembly Department for the month:
= Units transferred to the next department + Conversion ending work in process
= 42,900 units + 15,000 units
= 57,900 units