1. Fisk Company makes fabric-covered storage totes. The company began July with 600 totes in process that were 100 percent complete as to cardboard, 75 percent complete as to cloth, and 65 percent complete as to conversion costs. During the month, 3,600 totes were started. On April 30, 450 totes were in process (100 percent complete as to cardboard, 60 percent complete as to cloth, and 50 percent complete as to conversion costs). Using the FIFO method, what are equivalent units for cloth?

a. 3,570

b. 4,020

c. 3,870

d. 3,750

2. Davis Company uses a weighted average process costing system. Material is added at the start of production. Davis Company started 13,000 units into production and had 4,500 units in process at the start of the period that were 60 percent complete as to conversion costs. If Davis Company transferred out 11,750 units, how many units were in ending Work in Process Inventory?

a. 3,500

b. 5,750

c. 1,250

d. 3,000