Intask Corporation Uses the First-In, First-Out Method in Its Process

Multiple Choice

Intask Corporation uses the first-in, first-out method in its process costing system. Beginning inventory in the mixing department consisted of 7,100 units that were 75% complete with respect to conversion costs. Ending work in process inventory consisted of 6,100 units that were 60% complete with respect to conversion costs. If 14,200 units were transferred to the next processing department during the period, the equivalent units of production for conversion cost would be:

A) 14,975 units
B) 12,535 units
C) 15,975 units
D) 15,200 units