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13) Organic Sugar Company at Ohio has six processing departments for refining sugar: Affination, Carbonatation, Decolorization, Boiling, Recovery, and Packaging. Conversion costs are added evenly throughout each process. Data from the month of August for the Decolorization Department are as follows etric Tons Beginning Work-in-Process Inventor Transferred in production Completed and transferred out to Boiling in August Ending Work-in-Process Inventor 12,50 4,50 Costs Beginning Work-in-Process Inventory Costs added during August: 2,500,000 1,250,000 625,00 Direct materials Direct labor Manufacturing overhead Total costs added during August The ending Work-in-Process Inventory is 100% and 65% complete with respect to direct materials and conversion costs, respectively. Compute the equivalent units of production (EUP) for direct materials and for conversion costs for the month of August 13 A) 2,925 EUP for direct materials and 10,925 EUP for conversion costs B) 12,500 EUP for direct materials and 2,925 EUP for conversion costs C) 12,500 EUP for direct materials and 10,925 EUP for conversion costs D) 10,925 EUP for direct materials and 2,925 EUP for conversion costs 15) If 20,000 units are 60% complete with respect to direct materials, then the equivalent units of production for direct materials are: 15) A) 12,000 units. B) 20,000 units. C) 8,000 units. D) 28,000 units 16) The Assembling Department of Mat Liners had 10,000 units in process in December beginning and received 30,000 units from the Sewing Department. During the month, it completed 20,000 units and transferred them to the Packaging Department. Calculate the number of units accounted for by the Assembling Department for December. 16) A) 40,000 units B) 10,000 units C) 30,000 units D) 20,000 units