23. Given the following data, compute equivalent units of production for conversion costs: Beginning Work in Process4,000 units, 40% complete Units Started into Production40,000 units Ending Work in Process3,000 units, 20% complete. Question 23 options: 41,600. 43,000. 39,000. 42,200.

25. Raw materials inventory, January 1 $20,000 Raw materials inventory, December 31 10,000 Work in process inventory, January 1 6,000 Work in process inventory, December 31 9,000 Finished goods inventory, January 1 16,000 Finished goods inventory, December 31 20,000 Raw materials purchases 400,000 Direct labor 200,000 Factory utilities 75,000 Indirect labor 45,000 Factory depreciation 180,000 Selling & administrative expenses 210,000 Assume direct materials is $400,000. Total manufacturing costs equal: Question 25 options: $780,000. $600,000. $700,000. $900,000.