Question

Use this information about Department G to answer the questions that follow.

Department G had 3,600 units that were 40% completed at the beginning of the period, 12,000 units that were completed during the period, 2,000 units that were 20% completed at the end of the period, and the following manufacturing costs that were debited to the departmental work in process account during the period:

Work in process, beginning of period $ 60,000

Costs added during period:

Direct materials (10,400 at $9.8365) 102,300

Direct labor 79,800

Factory overhead 25,200

All direct materials are added at the beginning of the process, and the first-in, first-out cost flow method is used.

. Determine the equivalent units for direct materials and conversion costs, respectively.

a. 14,000 and 12,160

b. 10,400 and 10,960

c. 14,000 and 13,600

d. 10,400 and 10,240

Answer

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