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( Required Information Problem 8 - 5 7 ( Static ) Compute Equivalent Units ( LO 8 - 1 , 3 , 5 ) [

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Required Information
Problem 8-57(Static) Compute Equivalent Units (LO 8-1,3,5)
[The following information applles to the questions displayed below.]
Select the best answer for each of the following independent multiple-cholce questions.
Problem 8-57(Static) Part c
c. Department X Is the first stage of Sarena Solvents's production cycle. The following Information is avallable for conversion costs for the month of December:
Physical Units
Beginning work-in-process inventory (60% complete)
Started in December
Completed in December and transferred to Department Y
Ending work-in-process inventory (40% complete)
UsIng the FIFO method, the equivalent units for the conversion cost calculation are:
Multiple Choice
554,000.
518,000
522,000
536,000
45,000530,000
510,000
65,000
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