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The following unit data were assembled for the assembly process of the Super Co. for the month of April. Direct materials are added at the beginning of the process. Conversion costs are added uniformly over the production process. The company uses the FIFO method. Units Beginning work in process, (60% completed) Units started in April Ending work in process, (30% completed) 5,000 48,000 ,000 The number of equivalent units produced with respect to conversion costs is . 53,000 Ob. 50,200 . 48,000 Od. 46,200 Sustainability information can provide important feedback to guide a company's strategic and operational decision making True OFalse Department G had 3,600 units, 40% completed at the beginning of the period, 12,000 units were completed during the period, 2,000 units were 20% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period 60,000 Work in process, beginning of period Costs added during period: Direct materials (10,400 at $9.8365) Direct labor Factory overhead 102,300 79,800 25,200 Assuming that all direct materials are placed in process at the beginning of production and that the first-in, first-out method of inventory costing is used what is the material and conversion cost per unit (to the nearest penny), respectively. a. $5.94 and $6.38 Ob. $5.94 and $5.86 Oc. $9.84 and $9.58 Od.$8.00 and $8.68 A process cost accounting system provides product costs for each of the departments or processes within the factory. OTrue OFalse Department G had 2,400 units 25% completed at the beginning of the period, 12,600 units were completed during the period; 2,000 units were 20% completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period: Work in process, beginning of period Costs added during period: $30,100 109,800 80,400 26,800 Direct materials (12,200 units at $9) Direct labor Factory overhead All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. What is the total cost of the units started and completed during the period (round unit cost calculations to four decimal places and round your final answer to the nearest dollar)? Oa, $197,617 Ob. $91,800 Oc, $179,981 Od. $162,345