20.Total Inc. uses the FIFO method in its process costing system. Operating data for the Sanding Department for the month of November appear below:

What were the equivalent units for conversion costs in the Sanding Department for November?

21.In June, one of the processing departments at Burke Inc. had beginning work in process inventory of $26,000 and ending work in process inventory of $17,000. During the month, $279,000 of costs were added to production and the cost of units transferred out from the department was $288,000. The company uses the FIFO method in its process costing system. In the department's cost reconciliation report for June, the total cost to be accounted for would be: