i need formulas please

15) 15) Perfect Pigments has 3100 gallons of paint in WIP Inventory, with 80% of materials already added. The paint is 42% through the process. Assuming all conversion costs are added evenly throughout the process, what are the equivalent units for conversion costs? A) 1302 B) 2480 C) 0 D) 1178 16) 16) If conversion costs are added evenly throughout the production process, and the units have made it 50% of the way through the production process, then the percentage completion for conversion costs is A) 50%. B) 100%. C) 0%. D) none of the above. 17)_ 17) At Trapeze Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: WIP beginning (50% for conversion) Units started Units completed and transferred out WIP ending (60% for conversion) Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added Costs of conversion added 21,200 units 123,500 units 114,700 units 30,000 units $35,000 $22,500 $384,100 $271,125 D) 125,300 What are the total equivalent units for conversion costs? A) 129,700 B) 132,700 C) 144,700