The Wrapping Department's output during the period consists of 11300 units completed and transferred out, and 400 units in ending Work in Process inventory that were 70% complete related to direct materials and conversion costs. Beginning inventory was 1000 units that were 25% complete related to direct materials and conversion costs. Under the FIFO method, what are the equivalent units of production for direct materials? 12330 11830 11580 11330 Current Attempt in Progress Sunland's Manufacturing has 7900 units in beginning Work in Process inventory, 15% complete as to conversion costs, 15600 units transferred out to Finished Goods inventory, and 2000 units in ending Work in Process inventory 15% complete related to conversion costs. Direct materials are fully added at the beginning of the process. How much are equivalent units of production for direct materials if the FIFO method is used? 25500 21500 9700 15600 Current Attempt in Progress Vaughn's Manufacturing has 7100 units in beginning Work in Process inventory, 20% complete related to conversion costs, 16300 units transferred out to Finished Goods inventory, and 1700 units in ending Work in Process inventory 10% complete related to conversion costs. Direct materials are fully added at the beginning of the process. How much are equivalent units of production for conversion costs if the FIFO method is used? 17720 15050 16020 17890