please help. all questions are together.

Sheffield Company had the following department data on physical units: Work in process, beginning 3010 Completed and transferred 19400 out Work in process, ending 2480 Materials are added at the beginning of the process. What is the total number of equivalent units for materials durine the period? 19930 2480 16390 021880 In the month of June, a department had 20600 units in beginning work in process that were 75% complete. During June, 89700 units were transferred into production from another department. At the end of June there were 10600 units in ending work in process that were 40% complete. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. The equivalent units of production for conversion costs for June were 110300 equivalent units 103940 equivalent units. 89700 equivalent units O 100300 equivalent units Waterway Company enters materials at the beginning of the process. In January, there was no beginning work in process, but there were 400 units in the ending work in process inventory. The number of units completed equals the number of units started plus 400 O units started less 400 O units started O equivalent units Cost of goods manufactured equals $ 85000 for 2019. Finished goods inventory is $ 1000 at the beginning of the year and $ 2500 at the end of the year. Beginning and ending work in process for 2019 are $ 2000 and $ 3000, respectively. How much is cost of goods sold for the year? O $85500 O $86500 $ 84000 O $83500