good day , kindly provide the answers with solutions preferrably in excell. thankyou . cost accounting

6. Alban Co. produces a special kind of insecticides. Materials are added at the end of production of Mixing Department.. For the month of March, 2008, the following data were gathered: No. of Units Work-in-process March 1, 40% complete as to Conversion costs... 40,000 Started in process during the month.. 100,000 Transferred to the Molding Department.. 85,000 Lost units in processing. 10,000 Work-in-process, March 31, 60% completed as to conversion Costs.... 45,000 The costs corresponding to the lost units were absorbed by the remaining units. What are the equivalent units for materials unit cost calculation? FIFO Average FIFO Average a 130,000 130,000 c. 140,000 140,000 b. 85,000 85,000 d. 85,000 130,000 7. Using the same information in No. 34, what are the equivalent units for the conversion costs calculation? EIFO Average EIFO Average 96,000 112,000 c. 112,000 96,000 b. 96,000 96,000 d. 106,000 122.000 a