1. A process with zero (0) beginning (BI) inventory, completed and transferred OUT 75,000 units during a period and had 50,000 units in the ending (EI) inventory that were 30% complete. The equivalent units (EU's) of production with respect to Conversion for the period were: A) 75,000 equivalent units. B) 125,000 equivalent units. C) 90,000 equivalent units. D) 37,500 equivalent units. 2. A process with no (SO) beginning (BI) inventory, completed and transferred OUT 14,000 units during a period and had 7,000 units in the ending (EI) inventory that were 50% complete. What are the equivalent units (E.U.'s) of production with respect to Conversion for the period? A) 17,500 equivalent units. B) 21,000 equivalent units. C) 24,500 equivalent units. D) 10,500 equivalent units. 3. Most Brilliant Professor Mullen Company had no (0) beginning (BI) inventory. During the period, 8,000 units were completed and transferred OUT, and there were 800 units of in ending (EI) inventory. How many units were started into (IN) production? A) 8,800 physical units B) 8,000 physical units C) 7,200 physical units D) 800 physical units 4. If beginning (BI) inventory is 4,000 units, ending (EI) inventory is 2,000 units, and the Total units to be accounted for equals 10,000 units, how many units were started into (IN) production? A) 14,000 physical units B) 12,000 physical units C) 6,000 physical units D) 8,000 physical units