Department S had 600 units 63% completed in process at the beginning of the period, 8,000 units completed during the period, and 900 units 41% completed at the end of the period. What was the number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories? Assume the completion percentage applies to both direct materials and conversion cost. a. 8,891 b. 7,622 X c. 7,400 d. 7,991 Department A had 4,500 units in work in process that were 74% completed as to labor and overhead at the beginning of the period, 25,800 units of direct materials were added during the period, 27,800 units were completed during the period; and 2,500 units were 40% 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 material costs for the period was a. 30,300 X b, 23,300 c. 27,800 d. 25,800 The following production data were taken from the records of the Finishing Department for June: 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, is a. 1,792 units x b. 58,500 units c. 53,300 units d. 50,500 units