Golf Company uses the FIFO method to compute equivalent units. It has 2,000 units in beginning work in process, 20% complete as to conversion costs, 25,000 units started and completed, and 3,000 units in ending work in process, 30% complete as to conversion costs. All units are 100% complete as to materials.

A. Equivalent units for materials costs are _____.

A. 27,000

B. 28,000

C. 29,000

D. 30,000

E. none of the above

B. Equivalent units for conversion costs are _____. respectively:

A. 26,200

B. 26,600

C. 27,500

D. 29,600

E. none of the above