9) Intask Corporation uses the FIFO method in its process costing system Beginning 9 inventory in the mixing department consisted of 6100 units that were 75% complete with respect to conversion costs. Ending work in process inventory consisted of 5100 units that were 60% complete with respect to conversion costs. If 12,200 units were transferred to the next processing department during the period, the equivalent units of production for conversion cost would be A) 13,725 units B) 13,200 units C) 12,725 units D) 10,685 units 10) Overboard Corporation uses the FIFO method in its process costing system. In the Cutting Department in June, units were 80% complete with respect to conversion in the beginning work in process inventory and 25% complete with respect to conversion in the ending work in process inventory. Other data for the department for June follow: Conversi Cost Units 21,200 S 33,000 Beginning work in process inventory Units started into production, and costs incurred during the month Units completed and transferred out 154,000 $ 225,000 134,000 The cost per equivalent unit for conversion cost is closest to: B) $1.77 A) S1.41 C) $1.94 D) $1.47