QUESTION 7

1. Huskie Company has a process costing system using the weighted average cost flow method. All materials are introduced at the beginning of the process in Department 1. The following information is available for the month of January:

   	Units
   Work in Process, January 1 (60% complete as to conversion cost)	3,000
   Started in January	12,000
   Transferred to Department 2 during January	10,000
   Work in Process, January (20% complete as to conversion cost)	5,000

   Reference: Huskie EU

   The number of equivalent units of production for conversion costs for the month of January are:

   	A.	12,000
   	B.	10,800
   	C.	11,600
   	D.	11,000