In: Accounting
Department R had 5,000 units in work in process that were 77% completed as to labor and overhead at the beginning of the period; 33,400 units of direct materials were added during the period; 35,700 units were completed during the period; and 2,700 units were 34% 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.32,768
b.37,768
c.43,400
d.35,700