Question $1$:Beginning inventory $(30\%$ complete as to Material B and $60\%$ complete for conversion$)700$ units Started this cycle $2,000$ units Ending inventory $(50\%$ complete as to Material B and $80\%$ complete for conversion$)500$ units Beginning inventory costs: Material A $$14,270$ Material B $5,950$ Conversion $5,640$ Current Period costs: Material A $$40,000$Material B $70,000$ Conversion $98,100$ Material A is added at the start of production, while Material B is added uniformly throughout the process. Assuming a FIFO method of process costing, compute the average cost per EUP for conversion.A $$45\mathrm{.}50$B $$45\mathrm{.}00$C $$43\mathrm{.}03$D $$47\mathrm{.}59$Question $2$Brooks Company had beginning Work in Process Inventory of $6,000$ units that were $45$ percent complete as to conversion costs$)$ Brooks Company started and completed $46,000$ units this period and had ending Work in ProcessInventory of $11,000$ units. How many units were started this period?A $46,000$B $52,000$C $57,000$D $63\mathrm{.}000$Question $3$Geyer Company uses a weighted average process costing system and started $30,000$ units this month. Geyer had $12,000$ units that were $20$ percent complete as to conversion costs in beginning Work in Process Inventory and $3,000$ units that were $40$ percent complete as to conversion costs in ending Work in Process Inventory. What are equivalent units for conversion costs?A $37,800$B $40,200$C $40,800$D $42,000$Question $4$Dorn Company started $9,000$ units in March. The company transferred out $7,000$ finished units and ended the period with $3,500$ units that were $40$ percent complete as to both material and conversion costs. Beginning Work in Process Inventory units wereA $500)$B $600)$C $1,500)$ D $2,000.$