Department G Had 3,600 Units, 40% Completed at the Beginning

Multiple Choice

Department G had 3,600 units, 40% completed at the beginning of the period, 12,000 units were completed during the period, 2,000 units were one-fifth completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period: Assuming that all direct materials are placed in process at the beginning of production and that the first-in, first-out method of inventory costing is used, what is the equivalent units for materials and conversion costs, respectively.

A) 14,000 and 12,160
B) 10,400 and 10,960
C) 14,000 and 13,600
D) 10,400 and 10,240