Ceng X O Departm + agenow. o o Department R had 4,600 units in work in process that were 77% completed as to labor and overhead at the beginning of the period; 28,500 units of direct materials were added during the period; 30,900 units were completed during the period; and 2,200 units were 32% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversion costs for the period was Oa. 32,662 Ob. 28,062 Oc. 30,900 Od. 37,700 Ceng X O Departm agenow. o I o @ The journal entry to record the purchase of $22,989 of raw materials is $22,989 Oa. Inventory Cash Ob. Materials Accounts Receivable $22,989 Oc. Inventory $22,989 $22,989 Accounts Receivable Od. Materials Accounts Payable $22,989 $22,989 $22,989 Ceng X O Departm + agenow. o o Department R had 4,600 units in work in process that were 77% completed as to labor and overhead at the beginning of the period; 28,500 units of direct materials were added during the period; 30,900 units were completed during the period; and 2,200 units were 32% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversion costs for the period was Oa. 32,662 Ob. 28,062 Oc. 30,900 Od. 37,700 Ceng X O Departm agenow. o I o @ The journal entry to record the purchase of $22,989 of raw materials is $22,989 Oa. Inventory Cash Ob. Materials Accounts Receivable $22,989 Oc. Inventory $22,989 $22,989 Accounts Receivable Od. Materials Accounts Payable $22,989 $22,989 $22,989