Gaba Corporation uses the FIFO method in its process costing system. The Grinding Department started the month with 18,800 units in its beginning work in process inventory that were 60% complete with respect to conversion costs. An additional 78,000 units were transferred in from the prior department during the month to begin processing in the Grinding Department. During the month 88,000 units were completed in the Grinding Department and transferred to the next processing department. There were 8,800 units in the ending work in process inventory of the Grinding Department that were 10% complete with respect to conversion costs. What were the equivalent units of production for conversion costs in the Grinding Department for the month? Multiple Choice 88,000 88,880 77,600 68,000 The information below was obtained from the records of one of the departments of Cushing Corporation for the month of August. The company uses the FIFO method in its process costing system. Percent Complete Labor and Overhead 25% Work in process, August 1 Units completed and transferred out Work in process, August 31 Units 12,400 87,000 21,200 50% All materials are added at the beginning of the process. The equivalent units for materials for the month of August are: Multiple Choice O 108,200 units 87,000 units o o 95,800 units O 100,700 units