Problems P 9-1: Equivalent Units (See Appendix A) Department 100 is the first step in the firm's manufacturing process. Data for the current quarter's operations are as follows: Beginning work-in-process (70% complete) Units started this quarter Units completed this quarter and transferred out Ending work-in-process (60% complete) Number of Units 30,000 580,000 550,000 60,000 D page 419 Required: Materials are added at the beginning of the process. Conversion costs (labor and capital costs) are incurred uniformly. The firm uses the FIFO method of inventory accounting. How many equivalent units of conversion cost were used in the current quarter in Department 100?

P 9-1: Equivalent Units (See Appendix A) Bequiver eneat Cetor a Dypetaned 100