The following information is available for Department Z for the month of July:

	Units		Cost
Work in process, July 1 (70% complete)	2,000
Direct materials			$ 6,000
Direct labor			3,000
Manufacturing overhead			4,000
Total work in process, July 1			$13,000
Started in production during July	20,000
Costs added:
Direct materials			$18,000
Direct labor			8,000
Manufacturing overhead			10,000
Total costs added during July			$36,000
Work in process, July 31, (80% complete)	2,000

Materials are added at the beginning of the process. Department Z's cost of goods transferred out using the FIFO method would bemethod would be

a.$40,250.

b.$44,500.

c.$45,540.

d.$45,775

Materials are added at the beginning of the process. Department Z's cost per equivalent unit of production for conversion costs using the FIFO method would be

a.$0.73.

b.$1.18.

c.$1.02.

d.$0.85.