PART 1

Department M had 2,100 units 52% completed in process at the beginning of June, 11,800 units completed during June, and 900 units 31% completed at the end of June. What was the number of equivalent units of production for conversion costs for June if the first-in, first-out method is used to cost inventories?

a.12,979 units

b.12,079 units

c.9,700 units

d.10,987 units

PART 2

When Job 117 was completed, direct materials totaled $19,412; direct labor, $24,706; and factory overhead, $14,706. A total of 1,548 units were produced at a per-unit cost of

a.$1,548

b.$58,824

c.$38

d.$44,118