please explain your answer

17) Muses Manufacturing produces plastic toys and uses process costing. There are three proce departments-Assembling, Finishing, and Packaging. On January 1, the Finishing Depart 2,000 units of partially processed product in production. During January, 31,000 u transferr ed in from the Assembling Department and 30,000 units were completed and transferred out. At the end of the month, 3,000 units of partially processed products remained in the Finishing Department. See additional details below. Finishing Department, ending balance at January 31 Percent completed for materials cost 94% Percent completed for conversion cost: 70% What was the number of equivalent units for the month of January, with respect to direct materials for the Finishing Department? A) 32,820 units B) 33,000 units C) 2,820 units D) 30,000 units 32) Inc. is a merchandiser of stone ornaments. The company sold 6,000 units during the year. Sales Revenue Purchases (excluding Freight In) Selling and Administrative Expenses Freight In Beginning Merchandise Inventory The company has provided the following information: $589,000 305,000 69,000 15,000 44,000 42,000 Ending Merchandise Inventory dollar.) D) $267,000 What is the operating income for the year? (Round your answer to the nearest whole B) $520,000 C) $198,000 A) $322,000 artment of Ingber Sugar, Inc. had 55,000 tons of sugar to account for in December. 45,000 tons were completed and transferred to the Boiling Department, and the 33) The Refining Dep Of the 55,000 tons, remaining 10,000 tons were 60% complete. The materials required for production are added at the beginning of the process. Conversion costs are added equally throughout the refining process. Calculate the total equivalent units of production for conversion costs. C) 51,000 units A) 55,000 units B) 6,000 units D) 45,000 units