Why don't we include BB units when calculating DM Equivelent Units for question 18, My FIFO Equiv units formula is (Units S&C + Equiv Units of EB + Equiv Units of BB). To find the cost of DM in EWIP I would then do DM equiv units / DM Costs X Ending WIP units

However the answer requires (S&C + EB or C&T - BB) / DM costs x Ending WIP units so this threw me off. If question 18 is just pertaining to Ending WIP equiv units then how come the $2.24 cost per equiv DM is used again for Question 19.

An explanation would be greatly appreciated.

Thanks!

THE FOLLOWING INFORMATION APPLIES To the next 3 QUESTIONS The Rest-a-Lot chair company manufacturers a standard recliner. During February, the firm's Assembly Department started production of 75,000 chairs. During the month, the firm completed 80,000 chairs, and transferred them to the Finishing Department. The firm ended the month with 10,000 chairs in ending inventory. There were 15,000 chairs in beginning inventory. The FIFO method is used. Beginning work in process was 30% complete as to conversion costs, while ending work in process was 80% complete as to conversion costs. Beginning inventory: Manufacturing costs added during the accounting period: DirectmaterialsConversioncosts$168,000$278,000 17. What were the equivalent units for conversion costs during February? a. 83,500 b. 85,000 c. 75,000 d. 79,500 18. What is the amount of direct materials cost assigned to ending work-in-process inventory at the end of February? a. $19,200 b. $22,400 c. $25,600 d. $22,500 19. What is the cost of the goods transferred out during February? a. $417,750 b. $456,015 c. $476,750 d. $505,000