9 - The following production data were taken from the records of the Finishing Department for June:

Inventory in process, June 1 (32% completed)	5,300	units
Completed units during June	60,200	units
Ending inventory (65% complete)	3,500	units

What is the number of conversion equivalent units of production in the June 30 Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories?

a.54,900 units

b.2,275 units

c.63,700 units

d.58,400 units

10 -

In the manufacture of 9,400 units of a product, direct materials cost incurred was $171,900, direct labor cost incurred was $114,900, and applied factory overhead was $41,700. What is the total conversion cost?

a.$171,900

b.$156,600

c.$41,700

d.$328,500

6 -

Department W had 2,820 units, one-third completed at the beginning of the period; 12,100 units were transferred to Department X from Department W during the period; and 1,000 units were one-half completed at the end of the period. Assume the completion ratios apply to direct materials and conversion costs.

What is the equivalent units of production used to compute unit conversion cost on the cost of production report for Department W? Assume the company uses FIFO.

a.11,160 units

b.11,660 units

c.15,920 units

d.9,280 units