Department E had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,500.During the period, 14,000 units of direct materials were added at a cost of $28,700, and 15,000 units were completed. At the end of the period, 3,000 units were 75% completed. All materials are added at the beginning of the process. Direct labor was $32,450 and factory overhead was $18,710.The number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories was:. A. 14,850B. 14,650C. 15,650D. 14,150

C. 15,650

Explanation:

Calculation for what The number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories was:

First step is to calculate the Unit transferred out

Unit transferred out = 4,000+14,000-3,000

Unit transferred out = 15,000

Now let calculate Equivalent unit of conversion

Equivalent unit of conversion = (4,000*60%)+11,000+(3,000*75%)

Equivalent unit of conversion =15,650

Therefore the number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories was:15,650

by knowing conditionality

explanation: