Oreilley Company uses the FIFO method in its process costing system. Operating data for the Brazing Department for the month of November appear below:
|
|
|
Percentage |
|
|
Units |
complete |
|
Beginning work in process inventory |
5,300 |
30% |
|
Transferred in from the prior department during |
|
|
|
November |
30,000
|
|
|
Completed and transferred to the next department |
|
|
|
during November |
32,500 |
|
|
Ending work in process inventory . |
2,800 |
70% |
What were the equivalent units for conversion costs in the Brazing Department for
November?
A) 34,460
B) 32,500
C) 27,500
D) 32,870