If Department K Had 2,500 Units, 45% Completed, in Process

Multiple Choice

If Department K had 2,500 units, 45% completed, in process at the beginning of the period, 15,000 units were completed during the period, and 1,200 units were 40% completed at the end of the period, what was the number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories? Assume the completion percentage applies to both direct materials and conversion cost.

A) 16,855
B) 16,605
C) 13,460
D) 14,355