AAH is considering various costs under process costing system. They adds direct materials at the start of its producti

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AAH is considering various costs under process costing system. They adds direct materials at the start of itsproduction process; conversion cost, on the other hand, is incurredevenly throughout manufacturing. The firm has no beginningwork-in-process inventory; its ending work in process is 40%complete. Which of the following sets of percentages would be usedto calculate the correct number of equivalent units in the endingwork-in-process inventory?
a.
cannot be calculated with the information given
b.
Materials, 40%; conversion cost, 100%.
c.
Materials, 100%; conversion cost, 40%.
d.
Materials, 100%; conversion cost, 60%.
e.
Materials, 100%; conversion cost, 100%.