Question: Kets Corporation uses the FIFO method in its process costing system. Operating data for the Enameling Department for the month of May appear below: Units

Kets Corporation uses the FIFO method in its process costing system. Operating data for the Enameling Department for the month of May appear below:

Units Percent Complete with

Respect to Conversion

Beginning work in process inventory 7,800 15%

Transferred in from the prior department during May 99,500

Ending work in process inventory 16,500 45%

What were the equivalent units for conversion costs in the Enameling Department for May?

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