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For which of the following businesses would a process cost system be appropriate? An oil refinery Yacht builder Specialty furniture company Custom electronics manufacturer If Department H had 600 units, 60% completed, in process at the beginning of the period, 6,000 units were completed during the period, and 700 units were 30% completed at the end of the period, what was the number of equivalent units of production for conversion costs for the period, if the first-in, first-out method is used to cost inventories? 7, 300 5, 640 6, 700 5, 850 In the manufacture of 10,000 units of a product, direct materials cost incurred was $145, 800, direct labor cost incurred was $82,000, and applied factory overhead was $45, 500. What is the total conversion cost? $127, 500 $145, 800 $272, 200 $273, 300