Department R had 4,200 units in work in process that were 77% completed as to labor and overhead at the beginning of the period. During the period, 33,700 units of direct materials were added, 35,700 units were completed, and 2,200 units were 28% 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: a. 37,282. b. 33,082. c. 35,700. d. 42,100.

Managerial Accounting
15th Edition
ISBN:9781337912020
Author:Carl Warren, Ph.d. Cma William B. Tayler
Publisher:Carl Warren, Ph.d. Cma William B. Tayler
Chapter3: Process Cost Systems
Section: Chapter Questions
Problem 5E: The Converting Department of Worley Company had 2,400 units in work in process at the beginning of...
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Department R had 4,200 units in work in process that were 77% completed as to labor and overhead at the beginning of the period. During the period, 33,700 units of direct materials were added, 35,700 units were completed, and 2,200 units were 28% 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: a. 37,282. b. 33,082. c. 35,700. d. 42,100.

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