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Question - Department W had 2,400 units, one-third completed at the beginning of the period, 12,000 units were transferred to Department X from Department W during the period, and 1,800 units were one-half completed at the end of the period.
Q1. What are the total number of units to be assigned cost on the cost of production report for Department W?
a. 12,000 units
b. 13,600 units
c. 12,700 units
d. 13,800 units
Q2. What is the equivalent units of production used to compute unit conversion cost on the cost of production report for Department W (Assuming the company uses FIFO)?
a. 12,100 units
b. 12,000 units
c. 15,000 units
d. 11,400 units
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