Department W had 2,400 units, one-third completed at the beginning of the period, 12,000 units were transferred to Department X from Department W during the period, and 1,800 units were one-half completed at the end of the period.

____23. 23. What are the total number of units to be assigned cost on the cost of production report for Department W

a.

12,000 units

b.

13,600 units

c.

12,700 units

d.

13,800 units

____24. 24. What is the equivalent units of production used to compute unit conversion cost on the cost of production report for Department W (Assuming the company uses FIFO)?

a.

12,100 units

b.

12,000 units

c.

15,000 units

d.

11,400 units