The ProCom Corporation is dedicated to manufacturing nano robot equipment. Each team goes through 2 processes / departments: CONFGURATION and TERMINATION. In both processes the conversion costs are incurred uniformly throughout the process. Regarding the materials, ALL direct materials are added at the beginning of CONFIGURATION; in the FINISHING process the materials are added last. Although the exercise includes information from the first process, YOU ONLY HAVE TO SOLVE PROBLEMS IN THE TERMINATION PROCESS. USE THE FIFO METHOD TO SOLVE IT. The information that follows corresponds to the month of April 2021. In both the CONFIGURATION and FINISHING processes, the initial inventory in process (BWIP) is 80% finished, while the final inventory in process (FWIP) is 25% finished. All good finished units are transferred to the next process or to the warehouse, as the case may be. The inspection of the units occurs at the end of each process. This is when the spoilage units are detected and discarded in the trash can. The normal waste (Normal Spollage) is calculated as follows: CONFIGURATION: 10% of the good units that passed inspection. COMPLETION: 5% of the good units that passed inspection. The following table contains information on units and Costs for the month of April, 2021 for both departments / processes. USE THE FIFO METHOD.

How much is the equivalent production of the initial inventory of the Completion Process?

IONIERICION $12.800 0 S2300 $17,000 LINVENTARON CALENT PROCESS BMP TC OM 12.000 TO W.GDO TOTAL 33600 ICOSTOS CORRIENTES TCI TOM $18,000 oc $16,000 Costo transferido con unidades buenas $32,560 Sorminades Unidades Fiscas De Inventarie inventario Inicial En Proceso (BWPE 2.000 Unidades comenzadas En Noyembre 18,000 Unidades Buenas Terminadas Y 14.800 Transferidas Tot Unidades Desperdicio Total 2000 Sporlage 27 $1,280 39,900 6.000 ? 12.000 B00 Cunto es la produccin equivalente del inventario inicial del Proceso Terminacin? O a. TC 6,000, DM 6,000. CC 1200 O b. TC O DM 1,200 CC 1,200 TC O, DM 6000, CC 1200 O d. TC 1,200, DM 1,200, CC 1.200 @c IONIERICION $12.800 0 S2300 $17,000 LINVENTARON CALENT PROCESS BMP TC OM 12.000 TO W.GDO TOTAL 33600 ICOSTOS CORRIENTES TCI TOM $18,000 oc $16,000 Costo transferido con unidades buenas $32,560 Sorminades Unidades Fiscas De Inventarie inventario Inicial En Proceso (BWPE 2.000 Unidades comenzadas En Noyembre 18,000 Unidades Buenas Terminadas Y 14.800 Transferidas Tot Unidades Desperdicio Total 2000 Sporlage 27 $1,280 39,900 6.000 ? 12.000 B00 Cunto es la produccin equivalente del inventario inicial del Proceso Terminacin? O a. TC 6,000, DM 6,000. CC 1200 O b. TC O DM 1,200 CC 1,200 TC O, DM 6000, CC 1200 O d. TC 1,200, DM 1,200, CC 1.200 @c