A company's beginning Work in Process inventory consisted of 21,500 units that were 20% complete with respect to direct labor. These beginning units were completed and another 92,400 units were started during the current period. Of those started, 61,500 were finished and the remaining 30,900 were 40% complete at the end of the period. Using the weighted-average method, the equivalent units of production with regard to direct labor were:

95,360 units.

Explanation:The  equivalent unit of production shows the quantity of work done by a manufacturing company  on units of output partially completed at the end of a period.

Equivalent units of production =Units completed(work n progress at beginning + finished goods)+Ending work in progess

=(21,500+61, 500)+(30,900×40%)

=83,000 +  12,360

=95,360 units.

The equivalent units of production for conversion is 95,000 units.

answer(b); ; ; the quantitative or qualitative variable for which the experimenter wishes to determine how its value is affected by the explanatory variable;