Use this information about Department A to answer the question that follow. Department A had 5,000 units in Work in Process that were 60% completed as to labor and overhead at the beginning of the period. 34,000 units of direct materials were added during the period, 31,000 units were completed during the period, and 8,000 units were 80% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversion costs for the period was Oa. 34,400 Ob. 32,400 Oc. 34,000 Od. 34,200 Use this information about the Finishing Department to answer the question that follow. The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1 (30% completed) Completed units during June Ending inventory (60% complete) 4,000 units 65,000 units 7,000 units What is the number of material equivalent units of production in the June 30, Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories and materials were added at the beginning of the process? Oa. 72,000 units Ob. 76,000 units Oc. 68,000 units Od. 7,000 units