For Frito-Lay, Inc.; how many equivalent units of production are there with regards to conversion costs? Hide answer choices A 25,000 B) 22,600 C21,000 1,600 For Frito-Lay, Inc.; how much cost was assigned to the completed units? Hide answer choices ~ A $197,660 B) $96,000 $174,300 D) Some other amount. Frito-Lay, Inc., manufactures snack foods. Production of Doritos occurs in four steps: cleaning, mixing, cooking, and drying and packaging. The accounting records of a Frito-Lay plant, located in Casa Grande, Arizona included the following information for Doritos in its Drying and Packaging Department during a week. Summary of Units Work in process, beginning, 5,000 cases Units transferred in from the Cooking Department, 20,000 Units completed, 21,000 Work in process, ending, 4,000 units, 40% completed for conversion costs Summary of Costs Work in process, beginning ($29,000 transferred-in costs, $9,060 conversion costs).. $38,060 Transferred in from the Cooking Department 96,000 I Direct materials added (at the end of the process) 25,200 Conversion costs added 38,400 Total costs to account for $197.660