Vista, Inc. began its paint manufacturing business this month and uses process costing. In the Mixing Department, direct materials are added at the beginning of the process, and conversion costs are added evenly throughout the process of the 79,000 gallons of paint started in the Mixing Department this month, 49,000 gallons were completed and transferred out to the Canning Department, and the remaining 30,000 gallons were 50% complete for conversion costs. Calculate the total equivalent units for direct materials. O A. 49,000 EU for DM OB. 79,000 EU for DM OC. 64,000 EU for DM OD. 15.000 EU for DM QUESTION 26 Sloan, Inc. began its business manufacturing hot sauce this month and uses process costing. In the Mixing Department, direct materials are added at the beginning of the process, and conversion costs are added evenly throughout the process. Of the 40,000 ounces of hot sauce started in the Mixing Department this month, 9,000 ounces remained in WIP at the end of the month, 60% complete for conversion costs (CC). The rest were completed and transferred out to the Bottling Department. How many equivalent units for conversion costs were assigned to the units transferred out and to the units in ending Inventory? O A. Transferred out - 40,000 EU for CC WIP EB - 9 = 9,000 EU for CC B. Transferred out = 40,000 EU for CC WIP EB - 5,400 EU for CC C. Transferred out = 31,000 EU for CC WIP EB - 5,400 EU for CC OD Transferred out - 31,000 EU for CC WIP EB - 9,000 EU for CC