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At the start of the month, Bear Industries had 38,000 units of beginning work in process that were 60% complete. Over the course of the

At the start of the month, Bear Industries had 38,000 units of beginning work in process that were 60% complete. Over the course of the month, the firm completed and transferred out 72,600 units, and at the end of the month, it had 23,700 units in ending work in process that were 70% complete. In comparison, Lion Manufacturing began the month with 41,000 units of beginning work in process that were 80% complete. Over the course of the month, it completed and transferred out 69,800 units, and at the end of the month, it had 21,900 units in ending work in process that were 85% complete. If both firms add materials at the beginning of the process and incur conversion costs uniformly throughout the process, Bear Industries has

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775 more equivalent units of production for materials than Lion.

9,225 fewer equivalent units of production for materials than Lion.

1,600 more equivalent units of production for materials than Lion.

4,600 more equivalent units of production for materials than Lion.

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