[Note) To answer next 5 questions that require process costing work, refer to the following information (this same data will appear on each screen of subsequent questions!): During August, the following activities and cost flows were recorded for the first production department of a company that uses the FIFO method for its product costing purpose: a. Beginning WIP had 800 units, 70% complete with respect to materials and 50% complete with respect to conversion. Costs in the beginning WIP included material costs of $4,900 and conversion costs of $2,300. b. During August. 9,600 units were started in process. Costs added during the period were materials, $67,200; and conversion, $38.720. c. At the end of August, total 10,000 units were completed and transferred-out to the next department. The remaining ending WIP was 40% complete with respect to materials and 20% complete with respect to conversion Which of the following is the number of units started and completed during the period (in terms of physical units)? 9.600 09.200 8.800 09.300 [Note) The data below are same as before! During August, the following activities and cost flows were recorded for the first production department of a company that uses the FIFO method for its product costing purpose: a. Beginning WIP had 800 units, 70% complete with respect to materials and 50% complete with respect to conversion. Costs in the beginning WIP included material costs of $4,900 and conversion costs of $2,300 b. During August, 9,600 units were started in process. Costs added during the period were materials, $67,200; and conversion, $38,720. c. At the end of August, total 10,000 units were completed and transferred-out to the next department. The remaining ending WIP was 40% complete with respect to materials and 20% complete with respect to conversion. What is the cost-per-equivalent unit which includes both materials and conversion costs (Choose the closest value to your answer)? $10.88 O $11.00 O $11.17 O $11.75