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Onyemah Corporation uses the first-in, first-out method in its process costing system. Operating data for...

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Accounting

Onyemah Corporation uses the first-in, first-out method in its process costing system. Operating data for the Brazing Department for the month of November appear below:
Units Percent Complete with Respect to Conversion
Beginning work in process inventory 7,50040%
Transferred in from the prior department during November 39,500
Completed and transferred to the next department during November 37,600
Ending work in process inventory 9,40070%
What were the equivalent units of production for conversion costs in the Brazing Department for November?
Multiple Choice
44,180
41,180
37,600
41,400

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