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Jolly Company uses the weighted-average method in its process costing system. Operating data for the Painting Department for the month of April appear below:

               

 

 

Units

Percent Complete with Respect to Conversion

 

Beginning work in process inventory            

4,700

90%

 

Transferred in from the prior department during April..

59,700

 

 

Ending work in process inventory                 

7,300

80%

 

                What were the equivalent units for conversion costs in the Painting Department for April?

                A)        62,940

                B)         62,300

                C)         65,540

 

                D)        57,100

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