If Top That uses the first-in, first-out (FIFO) method to account for inventories, 4. The equivalent units of work for the month of February are . Direct Materials a. 225,000o Conversion Costs 225,000 b. 225,000 d. 200,000 e Direct Materials 195,000 200,000 195,000 C.275,000o 5. The costs per equivalent unit for February are Conversion Costs S1.76 S1.72 S1.81 S1.81 o a. S1.50 S1.83 S1.71 S1.52 6. The assignment of costs to units completed and transferred to the Sewing Department during February is a. $658,350. b.s636,450. c.s666,000. d.s652,00o. If Top That uses the first-in, first-out (FIFO) method to account for inventories, 4. The equivalent units of work for the month of February are . Direct Materials a. 225,000o Conversion Costs 225,000 b. 225,000 d. 200,000 e Direct Materials 195,000 200,000 195,000 C.275,000o 5. The costs per equivalent unit for February are Conversion Costs S1.76 S1.72 S1.81 S1.81 o a. S1.50 S1.83 S1.71 S1.52 6. The assignment of costs to units completed and transferred to the Sewing Department during February is a. $658,350. b.s636,450. c.s666,000. d.s652,00o