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Pikachu Co. had 4,000 units work in process at November 1, 2017, which were 50% complete to conversion cost. During November, 27,000 units was completed.

Pikachu Co. had 4,000 units work in process at November 1, 2017, which were 50% complete to conversion cost. During November, 27,000 units was completed. At November 30, 3,000 units remained in WIP which were 45% complete to conversion cost. Direct materials are added at the start of the process.

21. How many units were started during November?

In relation to Item 21, what is equivalent unit of production for conversion cost under FIFO method?

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