Keyser Corporation The following information is available for Keyser Corporation for the current year: Cost of Beginning Work in Process: Material $25,100 Conversion 50,000 Current Costs: Beginning Work in Process (75% complete) 14,500 units Started 75,000 units Ending Work in Process (60% complete) 16,000 units Abnormal spoilage 2,500 units Normal spoilage (continuous) 5,000 units Transferred out 66,000 units Material $120,000 300,000 Conversion All materials are added at the start of production. Refer to Keyser Corporation. Using weighted average, what are equivalent units for conversion costs? Select one: O a. 80,600 O b. 75,600 O C. 83,100 O d. 78,100 All materials are added at the start of production. Refer to Keyser Corporation. What is the cost per equivalent unit for conversion costs using weighted average? Select one: O a. $4.62 b. $4.34 O C. $4.21 O d. $4.48 All materials are added at the start of production. Refer to Keyser Corporation. Assume that the FIFO EUP cost for material and conversion are $1.50 and $4.75, respectively. Using FIFO what is the total cost assigned to the units transferred out? Select one: a. $396,975 O b. $339,094 O C. $414,194 O d. $445,444