Answer:
C.105,500 units
Explanation:
Equivalent unit of production is the quantity of work done in the manufacturing / production department. It also includes the completed percentage portion of the units in work in process.
Units complete and transferred = Beginning units + Additions - uncompleted units = 10,000 units + 100,0000 units - 15,000 units = 95,000 units
Equivalent Units = Units complete and transferred + ( Closing units x percentage completion )
Equivalent Units = 95,000 + ( 15,000 x 70% )
Equivalent Units = 95,000 + 10,500
Equivalent Units = 105,500