[4] In a production cost report using process costing, transferred-in costs are treated as if they are A. Conversion costs added at the beginning of the process. B. Costs of beginning inventory added at the beginning of the process. C. Direct labor costs added at the beginning of the process. D. A separate direct material added at the beginning of the process. [5] Marlan Manufacturing produces a product that passes through two departments. The units from the molding department are completed in the assembly department. The units are completed in assembly by adding the remaining direct materials when the units are 60% complete with respect to conversion costs. Conversion costs are added evenly in assembly. The production activity in the assembly department for the current month is presented as follows. Marlan uses the FIFO inventory method in its process costing system. Beginninginventoryunits(25%completewithrespecttoconversioncosts)UnitstransferredinfromthemoldingdepartmentduringthemonthUnitstoaccountforUnitscompletedandtransferredtofinishedgoodsinventoryEndinginventoryunits(40%completewithrespecttoconversioncosts)Unitsaccountedfor8,00042,00050,00038,00012,00050,000 The equivalent units for materials in Marlan's assembly department for the current month are A. 30,000 units. B. 38,000 units. C. 50,000 units. D. 42,000 units