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Use the following information to answer the following two questions: Injection Molding, Inc. manufactures plastic moldings for car seats. Its costing system utilizes two cost

Use the following information to answer the following two questions:

Injection Molding, Inc. manufactures plastic moldings for car seats. Its costing system utilizes two cost categories; direct materials and conversion costs. Each product must pass through Department A and Department B. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production.

Data for Department A for February 20X1 are:

Work-in-process, beginning inventory, 40% converted 2,000 units

Units started during February 6,000 units

Work-in-process, ending inventory 70% complete as

to conversion 1,000 units

costs, 100% complete as to materials.

Costs for the Department A for February 20X1 are:

Work-in-process, beginning inventory:

Direct materials $100,000

Conversion costs $90,000

Direct materials costs added during February $800,000

Conversion costs added during February $1,100,000

What were Department As equivalent units of conversion costs at the end of February? Assume Injection Molding Inc. uses the First-In First-Out (FIFO) process costing method.

7,700

8,000

6,000

6,900

6,500

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