Answer:
Option e (111,500) is the correct answer.
Explanation:
The given values are:
The finished units during the period
= 96,000
Remaining units
= 31,000
Now,
The ending work in process will be:
= [tex]31000\times 50 \ percent[/tex]
= [tex]31000\times 0.5[/tex]
= [tex]15500[/tex]
Hence,
Equivalent units for direct labor will be:
= [tex]Finished \ units+Ending \ work \ in \ process[/tex]
= [tex]96000+15500[/tex]
= [tex]111,500[/tex]