Hamada Inc., manufactures cover for car seats. Its costing system utilizes two cost categories, direct materials and conversion costs. Each product must pass through two Departments X and Y. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production. Data for Department X for February 2020 are: WIP beginning, 40% complete 200 units, Units started during February 600 units, and WIP ending 30% complete 100 units. The equivalent units of conversion using weighted average method is:

a. 830 units.

b. 840 units.

c. 740 units.

d. 730 units.

The following data were taken from the accounting records of Abbas Company which uses the FIFO method in its process costing system: beginning work in process inventory: 20,000 units (materials 100% complete, labor and overhead 60% complete). Started in its process during the period 80,000 units, and ending work in process inventory 30,000 units (materials 100% complete, labor and overhead 70% complete). The equivalent units of materials is:

a. 100,000 units

b. 60,000 units

c. 90,000 units

d. 80,000 units