1. In Marigold Company, the Cutting Department had beginning work in process of 8200 units, transferred out 24000 units, and had an ending work in process of 3300 units. How many units were started by Marigold during the month?

27300.

24000.

19100.

15800.

2. Equivalent units of production for materials total 40000. There were 32700 units completed and transferred out. Equivalent units for conversion costs equal 36400. How much are the physical units for conversion costs in ending work in process if it is 50% complete?

32700.

7300.

40000.

36400.