Suppose Chupa Chup's second process, Shaping, starts out with 3,000 lollipops in its beginning work in process inventory. During the month 8,000 units came to Shaping from .Mixing. At the end of the period Shaping has 1,500 lollipops \(70 \%\) through the process. Compute the number of equivalent units of transferred-in costs that the Shaping process will use to compute its cost per equivalent unit.

a. 6,500

b. 8,000

c. 9,500

d. 11,000 

Suppose Chupa Chups, a candy manufacturer, uses a mixing process that adds sugar at the beginning and flavorings \(75 \%\) of the way through the mixing process. Conversion costs are incurred evenly throughout the mixing process, and mixing had no beginning inventory. The company started making 10,000 lollipops, completed mixing for 8,000 lollipops, and in ending work in process inventory has 2,000 lollipops that are \(60 \%\) through the mixing process.