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a. 182 C 172 Use the following information to answer questions 20 - 22. 173 174 In the month of June, a department had 3,000 units in beginning work in process that were 70% complete. 175 During June 12,000 units were started into production. At the end of June, there were 1,500 units in 176 ending work in process that were 40% complete as to conversion costs. All materials are added at the 177 beginning of the process while conversion costs are incurred uniformly throughout the process. 178 179 20) How many units were transferred out of the process in June? 180 12,000 units 181 b. 10,500 units 13,500 units 183 d. 15,000 units 184 185 21) The equivalent units of production for materials for June was: 186 13,500 equivalent units 187 b 15,000 equivalent units 188 15,600 equivalent units 189 d. 12,000 equivalent units 190 191 22) The equivalent units of production for conversion costs for June was 192 12,000 equivalent units 193 b 14,100 equivalent units 194 13,500 equivalent units 195 d 15,000 equivalent units 196 a. a. OOO