3.

4.

Yummy Tummy Desserts has 2,600 quarts of ice cream in WIP Inventory, with all materials already added. What are equivalent units in ending WIP Inventory for materials if the ice cream is 65% through the process? A. 910 OB. 1,690 OC. 2,600 ODO At Trapeze Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: WIP beginning (50% for conversion) Units started Units completed and transferred out WIP ending (60% for conversion) Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added Costs of conversion added 22,200 units 123,500 units 106,700 units 39,000 units $35,000 $22,500 $384,100 $271,125 What are the total equivalent units for conversion costs? O A. 126,200 OB. 117,800 O C. 130,100 OD. 145,700 The following information is provided by Adametz Company: WIP Inventory, January 1 Units started Units completed and transferred out WIP Inventory, December 31 Direct materials Direct labor Manufacturing Overhead O units 7,400 2,800 4,600 $15,500 $18,400 $9,000 The units in ending WIP Inventory were 90% complete for materials and 83% complete for conversion costs. At the end of the year, what are the equivalent units for conversion costs? O A. 3,818 O B. 2,800 OC. 6,142 OD. 6,618