5. The Molding Department of Genius Professor Mullen Company has the following production data: beginning (BI) inventory 25,000 units (60% complete), started into (IN) production 425,000 units, completed and transferred Out 400,000 units, and ending (EI) inventory 50,000 units (40% complete). Assuming materials are entered at the beginning of the process, equivalent units (EU's) for materials are: A) 450,000 equivalent units B) 375,000 equivalent units C) 400,000 equivalent units D) 475,000 equivalent units 6. The Molding Department of Most Honorable Professor Mullen Company has the following production data: beginning (BI) inventory 30,000 units (60% complete), started into (IN) production 510,000 units, completed and transferred (OUT) 480,000 units, and ending inventory (EI) 60,000 units (40% complete). Assuming conversion costs are incurred uniformly during the process, the equivalent units (EU's) for conversion costs are: A) 540,000 equivalent units B) 570,000 equivalent units C) 504,000 equivalent units D) 450,000 equivalent units 7. In the Shaping Department of Genius Professor Mullen Company the unit materials cost is $5.00 and the unit conversions cost is $3.00. They transferred (OUT) 12,000 units and had 1,500 units in ending inventory (ED) 20% complete with respect to conversion. If all materials are added at the beginning of the process, the total cost to be assigned to the ending inventory (EI) is A) $2,400. B) $7,500. C) $8,400. D) $12,000. 8. In the Shaping Department of Most Honored and Creative Professor Mullen Company the unit materials cost is $2.50 and the unit conversion cost is $1.50. The department transferred (OUT) 8,000 units and had 1,000 units in ending inventory (ET) 20% complete with respect to conversion. If all materials are added at the beginning of the process, the total cost to be assigned to the ending inventory (EI) is A) $800. B) $2,500. C) $2,800. D) $4,000