Questions 24-25 partment G had 3,600 units, 40% completed at completed during the period, 2,000 units manufacturing costs were f the period, 12,000 units were were 20% completed at the end of the period, and the following debited to the departmental work in process account during the period: Work in process, beginning of period Costs added during period: S 60,000 Direct materials (10,400 at $9.8365) Direct labor Factory overhead 102,300 79,800 25,200 24. Assuming that all direct materials are placed in process at the beginning of production and that the first-in, first-out method of inventory costing is used, what is the equivalent units for materials and conversion costs, respectively? 4,000 and 12,160 (3hdy40) (non-Bao) (200x.%) tou 14,000 and 13,600 At 10,400 and 10,240 25. Assuming that all direct materials are placed in process at the beginning of production and that the first-in, first-out method of inventory costing is used, what is the material and conversion cost per unit(Co the nearest penny), respectively. 5.94 and $5.86 $5.94 and $6.38 8.00 and $8.68 84 an