Q8.

Q7.

Department S had 500 units 60% completed in process at the beginning of the period, 8,000 units completed during the period, and 600 units 3086 completed at the end of the period. What was the number of equivalent units of production for the period for conversion if the first-in, first-out method is ased to cost inventories? Assame the completion percentage applies to both direct materials and conversion cost. 3,880 b. 9,000 c. 8.700 d. 7.880 In the manufacture of 10,000 units of a product, direct miterials cost incurred was $165,000, direct labor cost incurred was $105,000, and appled factory overhead was $56,000. What is the total conversion cost? 3. $323,000 b. $161,000 c. $53,000 d. $158,000