1. Under either weighted average or FIFO, when materials are added at the beginning of a process, rather than being added uniformly throughout the process, a unit cost should be calculated for the

a. materials and conversion categories

b. conversion category only

c. materials category only

d. labor category only

2. During the month of June, the mixing department produced and transferred out 3,500 units. Ending work in process had 1,000 units, 40 percent complete with respect to conversion costs. There was no beginning work in process. The equivalent units of output for conversion costs for the month of June are:

a. 3,500

b. 4,500

c. 3,900

d. 1,000