$2$

Finishing Department $($Second department$)$ costs:

Work$-$in$-$process inventory, March $1,400$ units $ $5,000*$

Costs transferred in during the month from the Assembly Department, $ $12,000$

Materials cost added during the month $ $17,000$

Conversion costs incurred during the month $ $19,500$

Total Cost $ $53,500$

$*$Consists of cost transferred in$,$ $$1,500$; materials cost, $$2,300$; and conversion cost, $$1,200.$

Finishing Department units are assigned to:

Units completed and transferred out to finished goods: $3,200$ units

Work$-$in$-$process inventory, March $31$: $???$ units

A$.232$ EUs

B$.250$ EUs

C$.265$ EUs

D$.1,500$ EUs

E$.$ None of the above

Baruch Company has two processing departments: Assembly and Finishing. During the month of March, the company

recorded the following:

The beginning work$-$in$-$process inventory contained $400$ physical units; The conversion costs for the units completed and

transferred out was $$19,200.$ Find the number of equivalent units $($EUs$)$ in the ending inventory for conversion cost