Aspen Company had the following department information for the month: $ Total materials costs 80,000 Equivalent units of materials 10,000 Total conversion costs $90,000 Harris Manufacturing is trying to determine the equivalent units for conversion costs with 60,000 units of ending work in process at 60% completion and 78,000 physical units. There are no beginning units in the department. Conversion costs occur evenly throughout the entire production period. What are the equivalent units for conversion costs for the current period? Equivalent units of conversion costs 15,000 How much is the total manufacturing cost per unit? $6.80 42,000 $14.33 54,000 O $14.00 78,000 18,000 $11.33 Fern Company reported the following year-end information: Beginning work in process inventory $1,200,000 Elm Company's accounting records reflect the following inventories: Beginning raw materials inventory Dec. 31, 2020 500,000 Dec. 31, 2019 Ending work in process inventory 800,000 Raw materials inventory $420,000 $350,000 Ending raw materials inventory 500,000 Work in process inventory 400,000 275,000 Raw materials purchased 700,000 Finished goods inventory 200,000 125,000 Direct labor 900,000 During 2020, $750,000 of raw materials were purchased, direct labor costs amounted to $560,000, and manufacturing overhead incurred was $630,000. Manufacturing overhead 600,000 Fern Company's cost of goods manufactured for the year is The total raw materials available for use to assign to production during 2020 for Elm Company is $2,900,000. O $875,000 $1,800,000. $1,170,000 $4,200,000. $1,100,000 $2,600,000. $1,025,000