352 12. What are the total units to be accounted for? a. 8,000 units b. 10,000 units c. 11,000 units d. 13,000 units 13. How many units were started and completed this period? a. 6,000 units b. 8,000 units c. 10,000 units d. 11,000 units 14. What are the equivalent units produced for materials? a. 6,000 units b. 8,000 units c. 9,300 units d. 9,900 units Cost Accounting 15. What are the equivalent units produced for conversion costs? a. 8,000 units b. 9,300 units c. 9,550 units d. 10,300 units Use the following information for questions 12 to 15 Beginning inventory: Prior department costs P 4,800 Materials 1,080 3,000 units 20% complete Conversion costs 600 25% complete Current work: Prior department costs P 9,600 8,000 units Materials 20,460 Conversion costs 7,640 8,000 units were started this period The ending inventory has 2,000 units, which are 45% complete as to materials, 65% complete with respect to conversion costs. FIFO costing is used