Department E had 4,000 units in work in Process that were 40% completed at the beginning of the period at a cost of $12,500. During the period, 14,000 units of direct materials were added at a cost of $28,700 and 15,000 units were completed. At the end of the period, 3,000 units were 75% completed. All materials are added at the beginning of the process. Direct labor was $32,450, and factory overhead was $18,710. The number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories was a. 14,150 Ob. 14,650 Oc. 15,650 Od. 14,850 Use this information about Department B to answer the question that follow. Department B had 3,000 units in work in Process that were 25% completed at the beginning of the period at a cost of $12,500. 13,700 units of direct materials were added during the period at a cost of $28,700. 15,000 units were completed during the period, and 1,700 units were 95% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $32,450, and factory overhead was 18,710. The number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories was Oa. 12,000 Ob. 14,365 Oc. 15,865 Od. 13,6195 Use this information about Department W to answer the question that follow. Department W had 2,220 units, one-third completed at the beginning of the period. 13,800 units were transferred to Department X from Department W during the period, and 850 units were one-half completed at the end of the period. Assume the completion ratios apply to direct materials and conversion costs. What is the total number of units to be assigned costs on the cost of production report for Department W? Oa. 16,020 units Ob. 13,800 units Oc. 14,650 units Od. 15,170 units Department E had 4,000 units in work in Process that were 40% completed at the beginning of the period at a cost of $12,500. During the period, 14,000 units of direct materials were added at a cost of $28,700 and 15,000 units were completed. At the end of the period, 3,000 units were 75% completed. All materials are added at the beginning of the process. Direct labor was $32,450, and factory overhead was $18,710. The number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories was a. 14,150 Ob. 14,650 Oc. 15,650 Od. 14,850