help

** Department B had 3,000 units in work in process that were 25% completed as to conversion cost at the beginning of the period, 13,700 units of direct materials were added during the period, 15,000 units were completed during the period, and 1,700 units were 55% completed as to conversion cost at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversion costs for the period was: 15,185 units 15,865 units 13,700 units 13,685 units