Department A had 4,000 units in work in process that were 60

Department A had 4,000 units in work in process that were 60% completed as to labor and overhead at Department A had 4,000 units in work in process that were 60% completed as to labor and overhead at the beginning of the period. 31,000 units were completed and transferred out during the period. 2,000 units were started during the period and were 80% complete 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 with respect to conversion costs for the period was : a. 29,800 b. 33,000 c. 33,800 d. 30,200 Department A had 4,000 units in work in process that were 60% completed as to labor and overhead at the beginning of the period. 31,000 units were completed and transferred out during the period. 2,000 units were started during the period and were 80% complete as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct materials cost incurred was $92,800, direct labor cost incurred was $54,360, and factory overhead applied was $36,240. Conversion cost per equivalent unit for the period was: a. $3.00 b. $1.80 c. $3.20 d. $2.75 Department A had 4,000 units in work in process that were 60% completed as to labor and overhead at the beginning of the period. 31,000 units were completed and transferred out during the period. 2,000 units were started during the period and were 80% complete as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct materials cost incurred was $92,800, direct labor cost incurred was $54,360, and factory overhead applied was $36,240. Direct materials cost per equivalent unit for the period was: a. $1.80 b. $3.00 c. $2.75 d. $3.20 Department A had 4,000 units in work in process that were 60% completed as to labor and overhead at the beginning of the period. 31,000 units were completed and transferred out during the period. 2,000 units were started during the period but not completed — they were 80% complete 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 with respect to materials for the period was: a. 29,800 b. 32,000 c. 33,000 d. 29,000