work in process 10% complete as to conversion costs. Materials are fully added at the beginning of the process. 22) How much are equivalent units for materials if the weighted average method is used? a) 11,000 b) 17,000 c) 21,000 d) 23,000 23) How much are equivalent units for materials if the FIFO method is used? a) 23,000 b) 19,000 c) 15,000 d) 11,000 24) How much are equivalent units for conversion costs if the weighted average method is used? a) 15,700 b) 15,200 c) 14,300 25) How much are equivalent units for conversion costs if the FIFO method is used? a) 16,100 b) 15,900 c) 14,300 d) 13,900 26) A process with no beginning work in process, completed and transferred out 10,000 units during a period and had 5,000 units in the ending work in process that were 50% complete as to conversion costs. Materials are added 80% at the beginning of the process and 20% when the units are 90% complete. How much is equivalent units of production for the period for conversion costs if the FIFO method is used? a) 12,000 equivalent units b) 15,000 equivalent units c) 11,000 equivalent units d) 12,500 equivalent units