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walden company has a process costing system and uses the fifo method all materials a 634464

Walden Company has a process costing system and uses the FIFO method. All materials are introduced at the beginning of the process in Department One. The following information is available for the month of January for Department One:

 

Units

Work in process, January 1 (conversion 40% complete)

500

Started in January

2,000

Transferred to Department Two during January

2,100

Work in process, January 31 (conversion 25% complete)

400

What are the equivalent units for the month of January?

 

Materials

Conversion Cost

A)

2,500

2,200

B)

2,500

1,900

C)

2,000

2,200

D)

2,000

2,000

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