Answer the following questions using the information below:

Rasheed Industries manufactures plastic toys. In October, Rasheed's Fabrication Department started work on $275$ models.

The company ended the month with $100$ models in ending inventory. There were $225$ models in the beginning inventory,

All direct materials costs are added at the beginning of the production cycle, and conversion costs are added uniformly

throughout the production process. The FIFO method of process costing is being followed. Beginning work in process

was $60\%$ complete as to conversion costs, while ending work in promese wes $50\%$ complete as to conversion coste

Beginning inventory:

Direct material costs $$18,000$

Conversion costs $$8,100$

Manufacturing costs added during the accounting period:

Direct material costs $,$$$19,800$

Conversion costs $$16,380$

How many units were accounted for in October?

a$)325$

b$)400$

c$)500$

d$)175$

$30.$How many units were completed and transferred in October?

a$)325$

b$)400$

c$)500$

d$)175$

$31.$How many units were started and completed during October?

a$)315$

b$)400$

c$)500$

d$)175$

What were the equivalent units for conversion costs during October?

a$)315$

b$)415$

c$)275$

d$)175$

What were the equivalent units for direct materials during October?

a$)315$

b$)415$

c$)275$

d$)175$

What is the direct materials cost per equivalent unit done in October?

a$)52$

b$)67$

c$)72$

d$)88$

What is the conversion cost per equivalent unit in October?

a$)52$

b$)67$

c$)72$

d$)88$

What is the total amount debited to the Work$-$in$-$Process account during the month of October?

a$)$ $$36,180$

b$)$ $$26,100$

c$)$ $$28,908$

d$)$ $$52,480$

$37.$What costs are assigned to the ending Work$-$in$-$Process account for October?

a$)$ $$10,700$

b$)$ $$10,200$

c$)$ $$8,900$

d$)$ $$9,800$

What is the cost of the goods transferred out during October?

a$)$ $$36,180$

b$)$ $$26,100$

c$)$ $$28,908$

d$)$ $$52,480$