If Department H had 600units, 60% completed in process at the beginning ofthe period, 6,000 units were 18. completed during the period, and 700 units were 30% completed at the end of the period, what was the number of equivalent units of production for conversion costs for the period, if the first-in, first-out method is used to cost inventories? a. 5,640 b. 7,300 c. 5,850 d. 6,700 Cost of Materials Used Direct Labor costs Factory Overhead Work in Process, beg. $28,000 Work in Process, end. $18,000 Finished Goods,beg. $28,000 Finished Goods, end. $18,000 19. $45,000 $48,000 $39,000 What is Cost of Goods Sold? a. $142,000 b. $152,000 c. $10,000 d. $128,000 Selected accounts with some debits and credits omitted are presented as follows: 20. Work in Process 275,000 Aug. 31 Goods finished 450,000 1,030,000 Aug. 1 Balance 31 Direct materials 31 Direct labor 31 Factory overhead Factory Overhead 145,000 Aug. 1 Balance 15,000 Aug. 1-31 Costs incurred 31 Applied (30% of direct labor cost) If the balance of Work in Process at August 31 is $220.000, what was the amount debited to Work in Process for direct materials in August? a. $170,000 b. $525,000 c. $390,000 d. $580,000