The following information is provided by Easy Street, Inc.: WIP Inventory, January 1 0 units Units started 12,700 Units completed and transferred out 8,100 WIP Inventory, December 31 4,600 Direct materials $28,200 Direct labor $18,000 Manufacturing Overhead $7,500 The units in ending WIP Inventory were 72% complete for materials and 50% complete for conversion costs. What are the total equivalent units for direct materials? A. 12,700 B. 3,312 C. 11,412 D. 4,600 Freddie Company adds direct materials at the beginning of the process and adds conversion costs throughout the process. Data for the Finishing Department follows: E (Click the icon to view the data.) The cost per equivalent unit for conversion costs would be closest to O A. $5.44. Data Table x OB. $4.78 O C. $5.15 D. $4.18 WIP, April 1 Transferred - in costs in WIP, April 1 Direct materials (100%) in WIP, April 1 Conversion costs (60%) in WIP, April 1 Units transferred - in Transferred - in costs during April Units completed April direct materials cost April conversion costs WIP, April 30 (100% for materials and 40% for conversion costs) 13,000 units $79,940 $24,420 $27,400 51,000 $550,900 44,000 $155,500 $240,250 20,000 units Print Done