22. Conversion costs are added uniformly throughout a process.

* Conversion costs in BWIP = $26,000 * Conversion costs per equivalent unit = $10.50 * Completed units = 26,750

9,500 units were 50% complete with respect to conversion costs in beginning WIP. 10,500 units were 35% complete with respect to conversion costs in ending WIP.

Using the FIFO method, how much is the total conversion costs of units completed and transferred out? a- $257,000 b- $231,000 c- $306,875 d- $280,875