The Molding Department of Kennett Company has the following production data: beginning work in process 25,000 units ( 60% complete), started into production 400,000 units, completed and transferred out 3750,000 units, and ending work in process 50,000 units ( 40% complete). Assuming materials are entered at the beginning of the process, equivalent units for materials are: 375,000 . 475,000 . 450,000 . 425,000 . Hanker Company had the following department data on physical units: Materials are added at the beginning of the process. What is the total number of equivalent units for conversion during the period if the ending working process is 50% complete? 2,400 . 9,000 . 14,400 . 13,200 . If beginning work in process is 4,000 units, ending work in process is 2,000 units, and started this period equals 8,000 units, what must be the units transferred out? 16,000 . 14,000 . 8,000 . 10,000 . Conversion cost per unit equals $7.00. Total materials costs are $60,000. Equivalent units are 30,000 . How much is the total manufacturing cost per unit? $10.00. $2.00. $7.00. $9.00. In Kapler Company, the Cutting Department had beginning work in process of 8,000 units, transferred out 20,000 units, and started this period 16,000 units. How many units were in the ending working in process for the month? 20,000 . 16,000 . 12,000 . 4,000