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Q 3.29: Last month, a firm's Assembly Department started 27,600 units into production. The department had no beginning work in process and 5,200 units of ending work in process inventory that were 40% complete with respect to conversion. If the department's total conversion cost for the month was $84,456, what was the department's unit conversion cost? A $3.06 B $3.45 C $3.30 D $3.10 Q 3.29: At the start of the month, Baker Manufacturing had 18,700 units of beginning work in process inventory that were 70% complete. At the end of the month, the firm had 22,600 units in ending work in process inventory that were 80% complete. At the end of the month, Baker determined that it had 65,000 equivalent units of production for materials. If Baker adds materials at the beginning of the process and conversion costs are incurred uniformly throughout the process, which of the following statements is accurate? A Baker completed and transferred out 106,300 units and had 73,570 equivalent units of production for conversion costs. B Baker completed and transferred out 42,400 units and had 60,480 equivalent units of production for conversion costs. Baker completed and transferred out 46,920 units and had 83,080 equivalent units of production for conversion costs. D Baker completed and transferred out 42,400 units and had 65,000 equivalent units of production for conversion costs