AshCo makes Red Velvet Cupcakes using Process Costing across. The previous Management accountant partially completed the August 2015 Production cost report for the mixing dept quit before resigning. You have determined the following additional data from the records:

Direct Material is added at the beginning of the process. Conversion costs are incurred evenly through the process. Ending Work in Process is 60% complete.

16) What is the total number of units started in August?

A) 25,000

B) 30,000

C) 20,000

D) 18,000

17) What is the Total EUP for Conversion costs? A) 3,000

B) 5,000

C) 15,000

D) 18,000

18) What is the total cost per equivalent unit? A) $1.50

B) $0.75

C) $2.25 D) $2.35

19) What is the total Ending work in process cost? A) $5,000

B) $7,500 C) $15,000 D) $30,000