2Fpaa Findex.htmls Saved Help Save & Exit Sparky Corporation uses the FIFO method of process costing. The following information is available for February in its Molding Department Units: Beginning inventory: 43,000 units, 100% complete as to materials and 60% complete as to conversion. Units started and completed: 146,000 Units completed and transferred out: 189,000. Ending inventory: 39,000 units, 100% complete as to materials and 30% complete as to conversion. Costs Costs in beginning Work in Process - Direct Materials: $61.00o. Costs in beginning Work in Process - Conversion: $66,850. Costs incurred in February - Direct Materials: $305,000. Costs incurred in February - Conversion: $617150. Calculate the equivalent units of conversion. Multiple Choice / 2 Help Save & Exit Submit The Fabricating Department started the current month with a beginning Work in Process inventory of $10,400. During the month, it was assigned the following costs: direct materials, $76.400; direct labor, $24,400, and factory overhead, 80% of direct labor cost. Also, inventory with a cost of $111,000 was transferred out of the department to the next phase in the process. The ending balance of the Work in Process Inventory account for the Fabricating Department is: Multiple Choice $111,200. $207,256 $68,120 Prev 5of Next 11206 PMM 3/19/2019