17, 16

17:

16:

The following production data were taken from the records of the Finishing Department for June: conversion costs. a. 400 units b. 750 units c. 600 units d. 500 units The debits to Work in Process-Assembly Department for May, together with data concerning production, are as follows: All direct materials are added at the beginning of the process, and the first-in, first-out cost flow method is used. The materials cost per equivalent unit for May is a. $3.24 b. $2.50 c. $2.17 d. $3.98