** Same information as above ** With respect to direct materials, how many equivalent units from beginning work-in-process to finished and transferred out (i.e., Path 1) did the department process during this period? Select one: a. 2,700 units. b. 9,000 units. c. 6,300 units. d. O unit. ** Same information as above ** With respect to conversion costs, how many equivalent units from beginning work-in-process to finished and transferred out (i.e., Path 1) did the department process during this period? Select one: a. 3,600 units. b. 9,000 units. O c. O units. O d. 5,400 units. ** Same information as above ** With respect to direct materials, how many equivalent units from newly started to finished and transferred out (i.e., Path 1) did the department process during this period? Select one: a. 20,000 units. O b. 6,000 units. O c. 16,000 units. d. 29,000 units. All materials were added at the beginning of the process. All conversion costs - labors and manufacturing overheads - were added evenly during the period. Beginning Inventory: X (units) with completion rate 40%; Units started: 20,000 (units); Ending Inventory: 4,000 (units) with completion rate = 30%; and Finished and Transferred out: 25,000 (units). How many the total of equivalent units for the total of output are with respect to materials for the department? Select one: a. 20,000 equivalent units for materials. O b. 19,600 equivalent units for materials. O C. 16,000 equivalent units for materials. O d. 29,000 equivalent units for materials. All materials were added at the beginning of the process. All conversion costs - labors and manufacturing overheads - were added evenly during the period. Beginning Inventory: X (units) with completion rate 40%; Units started: 20,000 (units); Ending Inventory: 4,000 (units) with completion rate = 30%; and Finished and Transferred out: 25,000 (units). How many the total of equivalent units for the output are with respect to conversion costs for the department? Select one: a. 22,600 equivalent units for conversion costs. b. 19,600 equivalent units for conversion costs. c. 21,400 equivalent units for conversion costs. O d. 25,000 equivalent units for conversion costs