Department Ahad 4.000 o s oba overheadh beginning of the period. 29 000 so l d ed the period. 31.000 were completed during the period, and 2.000 were completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first fint out thod is used to inventories of production for conversion costs for the period was 32. The number of equivalent & 30,200 b. 29,800 c. 33,800 d 33,000 The following production data were taken from the records of the Finishing Department for June Inventory in process, 6-1 (30% completed) Completed units during June Ending inventory (6096 complete) 4.000 units 65.000 units 7.000 units 33. Determine the number of conversion equivalent units of production in the June 30 Finishing Department inventory, assuming that the first in, first-out method is used to cost inventories. a. 68,000 units b. 70,400 units c. 66,200 units d. 4.200 units 34. The debits to Work in Process Assembly Department for April, together with data concering production, are as follows: $ 7,200 April 1, work in process: Materials cost, 3,000 units Conversion costs, 3,000 units, 60% completed Materials added during April, 10,000 units Conversion costs during April Goods finished during April, 12,000 units April 30 work in process, 1,000 units, 40% completed 6,000 25,000 35,750 All direct materials are placed in process at the beginning of the process and the first-in, first-out method is used to cost inventories. The materials cost per equivalent unit for April is: a $2.48 b. $2.08 c. $2.50 d. $5.25