2. I thought that the answers on this were wrong, but they are the answers listed

Use this information about Super Co. to answer the question that follow. The following unit data were assembled for the assembly process of Super Co. for the month of April. Direct materials are added at the beginning of the process. Conversion costs are added uniformly over the production process. The company uses the FIFO method.

	Units
Beginning work in process (60% completed)	5,000
Units started in April	48,000
Ending work in process (30% completed)	4,000

The number of equivalent units produced with respect to conversion costs is

a.46,200

b.50,200

c.48,000

d.53,000

3. Equivalent Units of Production

The Converting Department of Soft Touch Towel and Tissue Company had 880 units in work in process at the beginning of the period, which were 30% complete. During the period, 18,400 units were completed and transferred to the Packing Department. There were 1,000 units in process at the end of the period, which were 25% complete. Direct materials are placed into the process at the beginning of production.

Determine the number of equivalent units of production with respect to direct materials and conversion costs. If an amount is zero, enter in "0".

Soft Touch Towel and Tissue Company
Number of Equivalent Units of Production
	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, beginning
Started and completed
Transferred to Packing Department
Inventory in process, ending
Total