The Decorating Department had 600 wreaths in process at the beginning of the month that were 80 percent complete material and 90 percent complete conversion. The department had 300 units in ending Work in Process that were 50 percent complete s to material and 75 percent complete as to conversion. Decorating uses the FIFO method of process costing, and costs associated with Decorating are: Beginning WIP Inventory: Transferred In $1,170 Material 4,320 Conversion 6,210 Current Period: Transferred In ? Material $67,745 Conversion 95,820 Refer to Fantastic Decorations Corporation. How many units were transferred to Decorating during the month? a. 600 b. 4,900 c. 5,950 d. 7,000 26. Refer to Fantastic Decorations Corporation. What was the cost transferred out of Forming during the month? a. $5,341 b. $6,419 c. $8,245 d. $8,330 27. Refer to Fantastic Decorations Corporation. Assume 8,000 units were transferred to Decorating. Compute the number of equivalent units as to costs in Decorating for the transferred-in cost component. a. 7,400 b. 7,700 c. 8,000 d. 8,600 28. Refer to Fantastic Decorations Corporation. Assume 8,000 units were transferred to Decorating. Compute the number of equivalent units in Decorating for material. a. 7,970 b. 8,000 c. 8,330 d. 8,450 29. Refer to Fantastic Decorations Corporation. Assume 8,000 units were transferred to Decorating. Compute the number of equivalent units in Decorating for conversion. a. 7,925 b. 7,985 c. 8,360 d. 8,465