QUESTION 18 Ending inventory in the assembly department consists of 900 units which are 30% complete with respect to conversion costs. The beginning inventory consisted of 1,000 units. During the month, 8,000 units were started. How many equivalent units will be used in the cost per equivalent unit calculation? O a. 7,730 O b. 8,100 O c. 7,800 8,370 QUESTION 19 The Springfield Company uses a process costing system. During January the processing department transferred out 49,000 units The January 31st work-in-process inventory in the processing department consisted of 41,000 equivalent units of material and 18,000 equivalent units of labor and overhead. The cost per equivalent unit was $3 75 for materials and $4.95 for labor and overhead. The Total Cost to Account for section of the production report for September will show which of the following amounts? O a S242.850 b S5 13,300 C. $426,300 O d. 5669,150