The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1, 25% completed Transferred to finished goods during June Equivalent units of production during June 1,500 units 5,000 units 5,200 units Determine the number of equivalent units of production in the June 30, Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories. The completion percentage of 25% applies to both direct materials and conversion costs. O a. 1,000 units Ob. 200 units O c. 300 units od. 575 units Department R had 4,000 units in work in process that were 67% completed as to labor and overhead at the beginning of the period. During the period, 27,100 units of direct materials were added, 28,900 units were completed, and 2,200 units were 40% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversion costs for the period was O a. 35,100 ob. 28,900 O c. 31,100 Od. 27,100 Use this information about Department G to answer the question that follow. Department G had 1,800 units 25% completed at the beginning of the period, 13,100 units were completed during the period, 1,500 units were 20% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period: Work in process, beginning of period $27,100 Costs added during period: Direct materials (12,800 units at $9) 115,200 Direct labor 155,400 Factory overhead 25,900 All direct materials are placed in process at the beginning of production, and the first-in, first-out method of inventory costing is used. What is the total cost of 1,800 units of beginning inventory that were completed during the period? a. $47,500 Ob. $46,000 c. $27,100 od. $42,220