Question 31 of 40 - 12.5 View Policies Current Attempt in Progress The Cutting Department's output during the period consists of 23100 units completed and transferred out, and 4000 units in ending work in process that were 30% complete as to materials and conversion costs. Beginning inventory was 2100 units that were 30% complete as to materials and conversion costs. Under the FIFO method, what are the equivalent units of production for materials? 0 23670 0 25200 O 24930 0 24300 Question 32 of 40 -/2.5 View Policies Current Attempt in Progress Waterway Company's Assembly Department has materials cost at $1 per unit and conversion cost at $5 per unit. There are 21400 units in ending work in process, all of which are 70% complete as to conversion costs and 100% complete as to materials. How much are total costs to be assigned to inventory? O $74900. O $96300. O $128400. O $89880