14. In the manufacture of 6,000 units of a product, direct materials cost incurred was $181,600, direct labor cost incurred was $72,000, and applied factory overhead was $49,200. What is the total conversion cost? 15. Department M had 800 units 70% completed in process at the beginning of June, 6,000 units completed during June, and 500 units 50% completed at the end of June. Using the first-in, first-out method of inventory costing, what was the number of equivalent units of production for conversion costs for the period? 16. Department R had 5,500 units in beginning work in process inventory 65% completed 30,000 units were completed during the period; and 2,000 units were 30% completed at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversion costs for the period is? 17. The following production data were taken from the records of the Finishing Department for June: Inventory in process, June l (40% completed) Completed units during June Ending inventory (60% completed) 4,000 units 67,000 units 6.000 units What is the number of conversion equivalent units of production in the June 30 Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories