\begin{tabular}{|l|c|c|c|c|c|} \hline \multicolumn{1}{|l|}{} & \multicolumn{4}{c|}{ Percent Complete } \\ \hline & Units & Direct Material & Conversion & Direct Material & Conversion \\ \hline Work-in-Process Inventory, Beginning & 5,000 & 100% & 45% & $1,900 & $4,200 \\ \hline Work-in-Process Inventory, Ending & 20,000 & 100% & 25% & \\ \hline Units Completed and Transferred Out & 105,000 & & & & \\ \hline Units Added During The Month & 120,000 & & & & \\ \hline Costs Added During The Month & & & & & \\ \hline \end{tabular} Equivalent Units of Production DM: A. 125,000 B. 105,000 C. 120,000 D. 20,000 QUESTION 2 Equivalent Units of Production Conv: A. 110,000 B. 5,000 C. 120,000 D. 105,000 QUESTION 3 Cost Per Equivalent Unit DM: A. $9.38 B. $1.50 C. $1.79 D. $1.56 Cost Per Equivalent Unit Conv: A. $3.00 B. \$3.15 C. $66.00 D. \$2.75 QUESTION 5 Total Cost of Ending Work - in - Process Inventory: A. $45,000 B. $90,000 C. $22,500 D. $67,500 QUESTION 6 Cost of Units Completed and Transferred Out: A. $562,500 B. $517,650 C. $1,273,650 D. $472,000 Total Cost to be Accounted For: A. $517,500 B. $6,100 C. $51,500 D. $218,100 QUESTION 8 Total Costs Accounted For: A. $472,000 B. $517,500 C. $6,100 D. $4,500