The following unit data were assembled for the assembly process of the Super Co. for the month of June. Direct materials are added at the beginning of the process. Conversion costs are added uniformly over the production process. The company uses the FIFO process. Units 5,000 Beginning work in process (60% complete) Units started in September Ending work in process (30% complete) 51,000 4,000 15. The number of equivalent units produced with respect to direct materials costs is: a. 51,000 b. 50,000 c. 47,000 d. 56,000 16. Just-in-time operations attempt to significantly reduce a inspection time and processing time. b. moving time and processing time. c. inspection time and moving time. d. only storage time. The debits to Work in Process--Assembly Department for April, together with data concerning production, are as follows: $ 7,500 April 1, work in process: Materials cost, 3,000 units Conversion costs, 3,000 units, 80% completed Materials added during April, 10,000 units Conversion costs during April Goods finished during April, 11,500 units April 30 work in process, 1.500 units, 60% completed 6,000 29,000 35,000 All direct materials are placed in process at the beginning of the process and the average cost method is used to cost inventories. 17. The materials cost per equivalent unit to the nearest cent) for Aprilis a $2.60 b. $2.81 C. $3.02 d. $2.26 14. The number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories was: a. 14,365 b. 13,615 C. 12,000 d. 15,865