USE FIFO COSTING FOR ALL PROCESS COSTING SYSTEMS QUESTIONS.

Use the following to answer questions 17-19:

Use the following data from a company using a FIFO process costing system to answer the question(s) below.

Beginning Work in Process Inventory on June 1:
1,000 units100 percent complete as to direct materials
80 percent complete as to conversion costs
Units Started During June:
5,000 units
Ending Work in Process Inventory on June 30:
1,200 units100 percent complete as to direct materials
40 percent complete as to conversion costs

17a.	Units started and completed in the department during the month totaled
	A)	5,200.
	B)	5,000.
	C)	4,800.
	D)	3,800.

17b.	Equivalent units for direct materials during the month totaled
	A)	5,000.
	B)	7,200.
	C)	5,200.
	D)	6,200.

17c.	Equivalent units for conversion costs during the month totaled
	A)	6,520.
	B)	6,280.
	C)	5,480.
	D)	4,480.