Adelphi uses process costing system for its mixing department. Information regarding the department is listed as followed. All materials were added at the beginning of the process. All conversion costs - labors and manufacturing overheads - were added evenly during the period. Beginning Inventory: (1) X (units) with completion rate 40%; (2) Units started: 20,000 (units); (3) Ending Inventory: 4,000 (units) with completion rate = 30%; and (4) Finished and Transferred out 25,000 (units). How many units are for the beginning inventory (x)? Select one: a. 21,000 units. b. 16,000 units. O c. 5,000 units. O d. 9,000 units. What physical assumption does the department need to have to calculate the equivalent units? Select one: a. LIFO O b. Weighted Average C. FIFO d. Cannot be determined What does it mean that all materials were added at the beginning of the process? Select one: a. The equivalent units of materials will be the same as conversion costs. b. The physical units of materials will be ignored. c. The physical flow assumption for the materials must follow LIFO. d. The completion rate for materials is 100% at any given point of time in the manufacturing process. **** Same information for Adelphi as above: Beginning Inventory: X (units) with completion rate 40%; Units started: 20,000 (units); Ending Inventory: 4,000 (units) with completion rate = 30%; and Finished and Transferred out 25,000 (units) **** Out of 25,000 units finished, how many physical units are from the units newly started (i.e., Path2)? Select one: a. 10,000 O b. 20,000 O c. 16,000 O d. 9,000 Please determine the two completion rates for unit finished and transferred out Select one: a. 100% and 100% O b. 0% and 100% c. 0% and 0% O d. 100% and 0%