18)

19)

Waterway Company has unit costs of $4 for direct materials and $16 for conversion costs. There are 4100 units in ending Work in Process inventory that are 20% complete related to conversion costs, and fully complete as to direct materials cost. How much is the total cost assigned to the ending Work in Process inventory if the FIFO method is used? O $13120 O $16400 O $82000 $29520 Sunland Company uses the FIFO method to calculate equivalent units of production. It has 1600 units in beginning Work in Process inventory, 15% complete related to conversion costs and 60% complete related to direct materials costs, 25400 units started, and 3500 units in ending Work in Process inventory, 20% complete related to conversion costs, and 80% complete related to direct materials cost. How much are the equivalent units of production for direct materials under the FIFO method? O 25340 O 27000 26300 O 25400