MacCorp uses process costing. Conversion costs are added continuously throughout the process and direct materials are added at the beginning. During February, Department B had a beginning inventory of 2,000 units, 40% complete. Department A transferred out 18,000 units during the month to Department B. 4,000 units were still 60% incomplete at the end of February in Department B.

Using FIFO process costing, the equivalent units for direct materials for the month in Department B were?

a. 15,600 b. 16,400 c. 18,000 d. 20,000

Using FIFO process costing, the equivalent units for conversion costs for the month in Department B were?

a. 16,400 b. 16,800 c. 17,200 d. 17,600

Answers are in bold. Unable to get to answer, please show work.