A department adds raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning Work in Process inventory; 10700 units were started into production in January; and there were 3800 units that were 60% complete in the ending Work in Process inventory at the end of January. The weighted-average method is used. What were the equivalent units of production for conversion costs for the month of January?

9180 equivalent units

14500 equivalent units

10700 equivalent units

12980 equivalent units

2)

Department T45 of a two department-production process showed the following units:

Beginning Work in Process	14800 units
Ending Work in Process	17800 units
Total units to be accounted for	74000 units

How many units were started into production in Department T45?

91800

88800

56200

59200