In the month of June, a department had 20,000 units in beginning work in process that were 70% complete. During June, 80,000 units were transferred into production from another department. At the end of June there were 15,000 units in ending work in process that were 40% complete. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. How many units were transferred out of the process in June? 85.000 units. 90,000 units. 100,000 units. 70,000 units. A department adds raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory; 80,000 units were started into production in January; and there were 20,000 units that were 30% complete in the ending work in process inventory at the end of January. What were the equivalent units of production for conversion costs for the month of January? 80,000 equivalent units. 68,000 equivalent units. 66,000 equivalent units. 72,000 equivalent units. In a manufacturing environment where differentiated and dissimilar products produced, manufacturing costs are summarized on a: job order cost sheet. process order cost sheet. manufacturing cost sheet. production cost report. 15,000 units in a process that are 80% complete are referred to as: 10,500 equivalent units of production. 4,500 equivalent units of production. 4,500 equivalent units of production. 12,000 equivalent units of production. Physical units are 40,000 . Total conversion costs are $314,400. There are 1,000 units in ending inventory which are 30% complete as to conversion costs. How much are conversion costs per unit? $6.00. $5.92. $11.86. $8.00