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C) job costing report D) equivalent units report 20) 20) During September, the Filtering Department of Olive Inc. had beginning transferred in units of 400 units with costs of $80,000. During the month, 800 units were transferred in from the Milling Department with costs of $200,000. It had 400 units in ending Work-in-Process Inventory. What is the cost per equivalent unit of production for the transferred in units transferred to the Finishing Department in September under the first-in-first-out (FIFO) method? A) $275 per equivalent unit of production for transferred in B) $167 per equivalent unit of production for transferred in C) $200 per equivalent unit of production for transferred in D) $75 per equivalent unit of production for transferred in 21) On September 30, the Sorting Department of Tea Works had beginning Work-in-Process Inventory 21) of 30,000 units which was 40% complete for materials and 35% complete for conversion costs. This means that for the beginning inventory- -% of the materials and costs were added during October. % of conversion A) 35; 40 B) 65; 60 C) 40; 35 D) 60; 65 22) Which of the following is used to calculate the number of units to account for under the 22) first-in-first-out (FIFO) method of inventory valuation of process costing? A) To account for-Beginning balance+Started and completed + In process B) To account for Beginning balance+Started and completed C) To account for Beginning balance+ Amount transferred in D) To account for- Beginning balance+ In process