Question 17

Sunlands Manufacturing has 6900 units in beginning Work in Process, 10% complete as to conversion costs, 14700 units transferred out to Finished Goods, and 2000 units in ending Work in Process 10% complete as to conversion costs. Materials are fully added at the beginning of the process. How much are equivalent units for conversion costs if the FIFO method is used?

15590

15390

14210

13390