Jane Industries manufactures plastic toys. During October, Jane's Fabrication Department started work on 10500 models. During the month, the company completed 11400 models, and transferred them to the Distribution Department. The company ended the month with 1600 models in ending inventory. There were 2500 models in beginning inventory. All direct materials costs are added at the beginning of the production cycle and conversion costs are added uniformly throughout the production process. The FIFO method of process costing is being followed. Beginning work in process was 30% complete as to conversion costs, while ending work in process was 55% complete as to conversion costs.

Beginning

inventory:

Direct materials	19500
Conversion costs	11600

Manufacturing costs added during the accounting

period:

Direct materials	70800
Conversion costs	240100

What were the equivalent units for conversion costs during October?

Question content area bottom

Part 1

A.11,880

B.11,530

C.8,950

D.10,070