has the following units, and ending (ED i tory 50,000 units (40% complete). Assuming materials are entered at A) B) 450,000 equivalent units 375,000 equivalent units D) 475,000 equivalent units 6. The Molding Department of Most Honorable Professor Mullen Company following production data: beginning (BI) in 30,000 units (60% complete), units, completed and transferred (OUT) 480,000 started into (IN) units, and ending inventory (EI) 60,000 units (40% complete). Assuming costs are incurred uniformly during the process, the equivalent units (EU's) for conversion costs are: A) 540, B) 570,000 equivalent units C) 504,000 equivalent units D) 450,000 equivalent units t units 7. In the Shaping Department of Genius Professor Mullen Company the unit materials cost is $5.00 and the unit conversions cost is $3.00. They transferred (OUT) 12,000 units and had 1,500 units in ending inventory (EI) 20% complete with respect to conversion. If all materials are added at the beginning of the process, the total cost to be assigned to the ending inventory (EID is A) $2.400. B) $7,500. C) $8,400 D) $12,000. Company the unit materials cost is $2.50 and the unit conversion cost is $1.50. The department transferred (OUT) 8,000 units and had 1,000 units in ending inventory (EI) 20% complete with respect to conversion. If all materials are added at the beginning of the process, the total cost to be assigned to the ending inventory (El) is A) $800. B) $2,500. C) $2,800. D) $4,000. Page 2