The following production data weet taken from the records of the finiahing department for lane: Betermine the number of equivalent units of production in the June 30 , finching department inventory, assuming that the first-in, tirst out method is used to cost inventeries, The completion percentage of 25% applies to bothodirect matenals and cotversion costs. a. 500 units b. 400 unite c. 160 unte d. 150 utite Depaitiment S had no work in process at the beginning of the period. It added 12,000 units of durect materials during the penod at a cost of s64,000, 9,000 unsts were conpleted thunng the period; and 3,000 units were 32% completed as to labor and qverheat at the end of the period, All materials are added at the beginning of the procest. Direct iabof witi 554,300 and factory overhead was 59,400 . The total converstion costs for the periad were 4. 554.100 b. $4490 C 1613700 d. 19.400 The debits to Workin Process-Assembly Department foc May, together with data concerning production, are as follows: a. 1404 3. 1207 Department M hod 3,000 unss 57 wh comsteted in process at the beginniog of June, 13,400 units completed dunnig June, and 1,300 units 34% completed at the reit of harse What wa the number of equivalent units nf producixan for corrversion costs for lune if the first-in, firs out method is wed to cost inventionies? a. 10400 unite 1. 14042 uniti 6. 12.112 uniti) d. 45143=14