** Use the following information to answer the next three questions ** Adelphi uses process costing system for its mixing department. Information regarding the department is listed as followed. All materials were added at the beginning of the process. All conversion costs - labors and manufacturing overheads - were added evenly during the period. Beginning Inventory: Units started: 10,000 (units) with completion rate 20% 40,000 (units) 8,000 (units) with completion rate = 60% X (units) Ending Inventory: Finished and Transferred out How many physical units are for the finished and transferred out inventory (i.e., X above)? Select one: a. 58,000 units. b. 22,000 units. c. 42,000 units. d. 38,000 units. ** Same information as above How many total equivalent units for the output (i.e., including finished/transferred out and ending work-in- process) are with respect to materials for the department? Select one: a. 40,000 equivalent units. b. 50,000 equivalent units. C. 42,000 equivalent units. d. 48,000 equivalent units. ** Same information as above ** How many total equivalent units for the output (i.e., including finished/transferred out and ending work-in- process) are with respect to conversion costs for the department? Select one: a. 38,800 equivalent units. b. 37,200 equivalent units. c. 40,000 equivalent units. d. 44,800 equivalent units