PROCESS COSTING QUESTIONS

$9.$ Levittown Company employs a process cost system for its manufacturing operations. All direct materials are added at the beginning of the process and conversion costs are added proportionately. Levittown's production quantity schedule for November is reproduced in the next column.

Work$-$in$-$process November $1$

$(60\%$ complete as to conversion costs$)$

Units started during November

Total units to account for

Units completed and transferred out from beginning inventory

Units started and completed during November $,3,000$

Work$-$in$-$process on November $30$

$(20\%$ complete as to conversion costs$)$

Total units accounted for

$\frac{2,000}{6,000}$

Using the FIFO method, Levittown's equivalent units for conversion costs for November are

A$.3,400$ units.

B$.3,800$ units.

C$.4,000$ units.

D$.4,400$ units.