A department adds material at the beginning of a process and identifies defective units when the process is 40% complete. At the beginning of the period, there was no work in process. At the end of the period, the number of work-in-process units equaled the number of units transferred to finished goods. If all units in ending work-in- process were 66 2/3% complete, then ending work-in-process should be allocated a. 50% of all normal defective unit costs.

b. 40% of all normal defective unit costs.

c. 50% of the material costs and 40% of the conversion costs of all normal defective unit costs.

d. None of the normal defective unit costs.