Top Hat manufactures baseball-style hats. Material is introduced at the beginning of the process in the Cutting Department. Conversion costs are incurred (and allocated) uniformly throughout the process. As the cutting of material is completed, the pieces are immediately transferred to the Sewing Department. Data for the Cutting Department for the month of February 2009 follow: Work in process, January 31 50,000 units 100% complete for direct materials; 40% completed for conversion costs actual costs of direct materials, S70,500; actual costs of conversion, S34,050 225,000 Units started during February, Units completed during February 200,000 75.000 units Work in process, February 28 100% complete for direct materials; 20% completed for conversion costs Direct materials added during February lactual costs) S342,000 Conversion costs added during Februarylactual costs) S352,950 I. If Top Hat uses the first-in, first-out (FIFO) method to account for inventories, the equivalent units of work for the month of February are Direct Materials Conversion Costs a. 225.000 225,000 195,000 b. 225,000 c. 275,000 200,000 d. 200.000 195,000 2. If Top Hat uses the FIFO method to account for inventories, the costs per equivalent unit for February are Direct Materials Conversion Costs S1.50 S1.76 S1.83 S1.72 S1.71 $1.81 $1.52 S1.81