MAC produces biscuits and uses process costing systems. MAC had no beginning work in process inventory, and the ending work in process inventory is 50% complete as to conversion costs, the number of equivalent units as to conversion costs would be:

a.

The same as the units completed.

b.

The same as the units placed in process.

c.

Less than the units completed.

d.

Less than the units placed in process.

e.

Half of the units completed.

MAE produces biscuits and uses process costing systems. MAE wants to know that Equivalent unit calculations are necessary to allocate manufacturing costs between:

a.

Cost of goods manufactured and ending work in process.

b.

Beginning work in process and units completed.

c.

Cost of goods sold and ending work in process.

d.

Cost of goods manufactured and beginning work in process.

e.

Cost of goods manufactured and cost of goods sold.