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Mountainside Industries manufactures specialized plastic boxes in two processes: Molding and Packaging. In the Packaging...

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Accounting

Mountainside Industries manufactures specialized plastic boxes in two processes: Molding and Packaging. In the Packaging Department, materials are added at the end of the process. The following data are given:

Costs

Units

Trans.-in

Materials

Conv.

Work in process, July 1

30

$1,590

$ 0

$ 513

Transferred in during July

?

Completed during July

105

Work in process, July 31

15

Costs added during July

$4,410

$1,050

$1,767

The conversion process on the beginning inventory is 70 percent completed and the ending inventory is 60 percent completed.

Mountainside's equivalent units for conversion using FIFO would be

Select one:

a. 114.

b. 105.

c. 93.

d. 9.

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