Department B had 3,000 units in work in process that were 25% completed at the beginning of the period at a cost of $12,500, 13,700 units of direct materials were added during the period at a cost of $28,700, 15,000 units were completed during the period, and 1,700 units were 95% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $32,450, and factory overhead was $18,710.

The number of equivalent units of production for the period for materials, if the first-in, first-out method is used to cost inventories, was

a. 12,000

b. 16,700

c. 13,700

d. 1,700

Department S had no work in process at the beginning of the period. It added 11,800 units of direct materials during the period at a cost of $82,600; 8,850 units were completed during the period; and 2,950 units were 26% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $57,100 and factory overhead was $8,300.

The total conversion costs for the period were

$57,100

$8,300

$65,400

$48,800