9,000 The following information for Questions 20-21 Department S had no work in process at the beginning of the period. It added 12,000 units of direct materials during the period at a cost of $84,000; 9,000 units were completed during the period; and 3,000 units were 3090 completed as to labor and overhead beginning of the process. Direct labor was $49,500 and factory overhead was $9,900 at the end of the period. All materials are added at the 20. The total conyersion costs for the period were 84,0o 1.33 0014,00 x, 30-900 9,500 143,400 9,900 21. The total cost of units completed during the period were 625143,400 121,000 $127,450 ,970io 1394 22, Department K had 3,000 units 45% completed in process at the beginning of the period; 17,000 units completed during the period; and 1,200 units 40% completed at the end of the period. What was the number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories? Assume the completion percentage applies to both direct materials and conversion cost 350 16,310 055700-00o 0650 +1400O 00