Department R had 4,000 units in work in process that were 74% completed as to...
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Accounting
Department R had 4,000 units in work in process that were 74% completed as to labor and overhead at the beginning of the period; 29,100 units of direct materials were added during the period; 30,100 units were completed during the period; and 3,000 units were 31% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversion costs for the period was
a. 32,070 b. 30,100 c. 37,100 d. 28,070
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