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(c) units started this period in (d) units started this period in this process plus 14. An error was made in the computation of the percentage-of-completion of the current year's ending work-in-process inventory. The error resulted in assigning a lower percentage-of-completion to conversion costs than actually was the case. What is the resultant effect of this error on: 1. The computation of conversion costs equivalent units? 2. The computation of costs per equivalent unit? 3. The costs assigned to cost of work completed for the period? 2 3 (a) Understate Overstate Overstate (b) Understate Understate Overstate (c) Overstate Understate Understate (d) Overstate Overstate Understate 15. Roy Company manufactures Product X in a two-stage production cycle in Departments A and B. Direct materials are added at the beginning of the process in Department B, and conversion costs are added evenly throughout the process. Roy uses the weighted-average method. Conversion costs for Department B were 50% complete as to the 6,000 units in the beginning work in the beginning work in process and 75% complete as to the 8,000 units in the ending work in process. 12,000 units were completed and transferred out of Department B during February. An analysis of the costs relating to work in process and production activity in Department B for February is as follows: Direct Transferred-In Materials Conversion $12,000 $2,500 $1,000 $29,000 $5,500 $5,000 Beg. WIP costs attached February costs added Compute the total cost per equivalent unit of Product X for February (rounded to the nearest penny), (a) $2.75 (b) $2.78 (d) $2.85 (C) $2.82