Question: Orioles Manufacturing has 6700 units in beginning Work in Process inventory, 20% complete related to conversion costs, 15300 units transferred out to Finished Goods Inventory,

Orioles Manufacturing has 6700 units in beginning Work in Process inventory, 20% complete related to conversion costs, 15300 units transferred out to Finished Goods Inventory, and 2200 units in ending Work in Process inventory 10% complete related to conversion costs. Direct materials are fully added at the beginning of the process. How much are equivalent units of production for conversion costs if the FIFO method is used?

16640

14440

14180

16860

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