Bildy Corp. uses a process costing system. During January, 10,500 units were started, and 11,400 units were completed. On January 31, the inventory consisted of 540 units that were 50% completed. How many units were in beginning inventory on January 1?

270

1,440

810

360

Bosco Corp. uses a process costing system. Beginning inventory for January consisted of 1,020 units that were 69% completed. During January, 11,100 units were completed. On January 31, the inventory consisted of 590 units that were 50% completed. How many units were started during January?

11,690

10,250

10,375

10,670

Brody Corp. uses a process costing system in which direct materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process. Beginning inventory for January consisted of 1,040 units that were 60% completed. 10,500 units were started into the process during January. On January 31, the inventory consisted of 650 units that were 80% completed. What would be the equivalent units for conversion cost using the weighted average method?

11,410

10,500

11,120

11,540