1. Train Company had no beginning inventory and adds all materials at the very beginning of its only process. Assume 27,700 units were started, and 12,000 units completed. Ending work in process is 70% complete. The cost per equivalent unit of conversion is ______.

10,990

16,710

19,390

22,990

None of these

2. Train Company had no beginning inventory and adds all materials at the very beginning of its only process. Assume 27,700 units were started, and 12,000 units completed. Ending work in process is 70% complete. The cost per equivalent unit of material is _____.

10,990

15,700

None of these

22,990

27,700