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 6,000 units that were 75% complete with respect to conversion costs. Ending work in process inventory consisted of 5,000 units that were 60% complete with respect to conversion costs. If 12,000 units were transferred to the next processing department during the period, the equivalent units of production for conversion cost would be:

A) 12,500 units
B) 10,500 units
C) 13,500 units
D) 13,000 units