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The debits to Work-in-process for Department #2 for the month of April of the current year, together with information concerning production are presented below. All direct materials come from Department 1. The units completed include the 1,300 in process at the beginning of the period. Department #2 uses FIFO costing. ???? WORK-IN-PROCESS - DEPARTMENT #2 1,300 units, completed $1,300 Product X, 6,400 units From Dept. 1, 6,200 units 3,720 Direct Labor 8, 100 Factory OH 5,000 1,100 units, complete ???? What are the equivalent units of production for conversion costs? Multiple Choice 6.100 6,625 5,700 520. Bentwood Corporation uses the FIFO method in its process costing system. Data concerning the first processing department for the most recent month are listed below: Beginning work-in-process inventory: Units in beginning work-in-process inventory Materials costs Conversion costs Percent complete with respect to materials Percent complete with respect to conversion Units started into production during the month Units transferred to the next department during the month Materials costs added during the month Conversion costs added during the month Ending work-in-process inventory: Units in ending work-in-process inventory Percent complete with respect to materials Percent complete with respect to conversion 2,000 $ 38,000 $ 22,000 704 25% 9,500 8,300 $157,000 $256,300 3,200 80% 35% What are the equivalent units for materials for the month in the first processing department? Multiple Choice 9,460 9,500 8,300 $157,000 $256,300 Units started into production during the month Units transferred to the next department during the month Materials costs added during the month Conversion costs added during the month Ending work-in-process inventory: Units in ending work-in-process inventory Percent complete with respect to materials Percent complete with respect to conversion 3,200 80% 35% What are the equivalent units for materials for the month in the first processing department? Multiple Choice 9,460 7,400 2,230 10,400