1. A department had 17500 units that were 25% complete in beginning Goods in P

1. A department had 17500 units that were 25% complete in beginning Goods in Process Inventory. During the current period 84000 units were
transferred in. Ending Goods in Process Inventory was 21000 units that were 65% complete. Assume this company uses the FIFO method of process costing and
direct material is added uniformly throughout the process. What are the equivalent units produced with respect to direct material?

A. 94150

B. 89775

C. 52850

D. 66500

E. 80500

2. A department had 2000 units which were 40% complete in beginning Goods in Process Inventory. During the current period 21000 units were
transferred out. Ending Goods in Process Inventory was 2480 units which were 40% complete. Using the weighted-average method what are the equivalent units
produced if all direct material and direct labor are added uniformly throughout the process?

A. 23480

B. 21992

C. 23248

D. 21192

E. 20200