In the month of October, Caranci Company has completed and transferred out 9,000 units with 3,000 units left in ending work in process which are 40% complete. How many equivalent units did Caranc Company produce in October? 9) a. 13,100 b. 12,000 c. 10,200 d. 9,000 10) Vandela Industries has unit costs of $10 for materials and $30 for conversion costs. If there are 2,500 units in ending work in process, 40% complete as to conversion costs and 100% complete as to material costs, the total cost assignable to the ending work in process inventory is: a. $45,000 b. $55,000 c. $75,000 d. $100,000 nt of an activuity-hased costing system is