Questions 15-17 are about process costing: - 15. If a department completed 30,000 units in June and there were 5,000 units in the work-in-process ending inventory that are 80% complete with regard to direct materials, the number of equivalent units in terms of direct materials would be A) 30,000 B) 31,000 C) 34,000 D) 35,000 16. A department completed 10,000 equivalent units in August in terms of conversion costs. If the company had $20,000 of conversion costs in its work-in-process beginning inventory and add $60,000 of conversion costs during the month of August, the cost per equivalent unit for conversion costs would be A) $2 B) $6 C) $8 17. Suppose that the work-in-process ending inventory contains 8,000 units that count as 6,000 equivalent units in terms of direct materials and 2,000 equivalent units in terms of conversion costs. If the cost per equivalent unit for direct material is $5 and the cost per equivalent unit for conversion costs is $20, the cost assigned to the work-in-process ending inventory would be