1. A department had 17,500 units that were 25% complete in beginning Goods in Process Inventory. During the current period 84,000 units were transferred in. Ending Goods in Process Inventory was 21,000 units that were 65% complete. Assume this company uses the FIFO method of process costing and direct material is added uniformly throughout the process. What are the equivalent units produced with respect to direct material?

A. 94,150

B. 89,775

C. 52,850

D. 66,500

E. 80,500

2. A department had 2,000 units which were 40% complete in beginning Goods in Process Inventory. During the current period, 21,000 units were transferred out. Ending Goods in Process Inventory was 2,480 units which were 40% complete. Using the weighted-average method, what are the equivalent units produced if all direct material and direct labor are added uniformly throughout the process?

A. 23,480

B. 21,992

C. 23,248

D. 21,192

E. 20,200