32

Waterways Manufacturing has 7800 units in beginning Work in Process, 20% complete as to conversion costs, 16500 units transferred out to Finished Goods, and 2500 units in ending Work in Process 10% complete as to conversion costs. Materials are fully added at the beginning of the process. How much are equivalent units for conversion costs if the FIFO method is used?

18310

18060

15190

15560