Use the following to answer questions 20-21 AFTER Completing the Manufacturing Process Cost Report template.

Nader, Inc., has the following information available:

	Costs from Beginning Inventory	Costs from Current Period
Direct materials	$2,300	$ 21,252
Conversion costs	6,200	150,536

At the beginning of the period, there were 500 units in process that were 40 percent complete as to conversion costs and 100 percent complete as to direct materials costs. During the current period, 4,300 units were started and completed. Ending inventory contained 320 units that were 80 percent complete as to conversion costs and 100 percent complete as to direct materials costs. (Assume that the company uses the FIFO costing method.)

20a.	The equivalent units of production for direct materials and conversion costs, respectively, were
	A)	5,120 for direct materials and 5,056 for conversion costs.
	B)	4,480 for direct materials and 4,544 for conversion costs.
	C)	4,120 for direct materials and 4,056 for conversion costs.
	D)	4,620 for direct materials and 4,856 for conversion costs.

20b.	The total costs that will be transferred from this department into the Finished Goods Inventory account during the current period are
	A)	$153,080.
	B)	$170,880.
	C)	$171,788.
	D)	$189,600.