At J.W. Paint Company, the Blending Department has 10,000 gallons of units in work in process inventory at the end of the month, which are 60% complete. The department also transferred out 39,000 gallons to the Labeling Department. What would the total equivalent units of production be for the month? a. 39,000 gallons b. 49,000 gallons c. 45,000 gallons d. 33,000 gallons American Ball Bearings, Inc., transferred out 118,000 bearings from the Assembly Department to the Heat Treat Department during the month. The Assembly Department has 12,000 bearings left in its work in process inventory that are 30% complete at month-end. The cost per equivalent unit is $1.20. What are the total production costs assigned for the month in the Assembly Department? a. $151,200 b. $276,000 c. $145,920 d. $156,000