Ozdemir Company Uses the FIFO Method in Its Process Costing

Multiple Choice

Ozdemir Company uses the FIFO method in its process costing system.Operating data for the Brazing Department for the month of November appear below: $\begin{array}{lrc}&&\text { Percent Complete with}\\&\text { Units }&\text { Respect to Conversion}\\\text { Beginning work in process inventory.... } &2,600 & 90 \% \\\text { Transferred in from the prior department } & & \\\text { during November....................... } & 56,800 \\\text { Completed and transferred to the next}\\\text { department during November}&57,500\\\text { Ending work in process inventory ......... } & 1,900& 80 \%\end{array}$
What were the equivalent units for conversion costs in the Brazing Department for November?

A) 57,500
B) 56,680
C) 56,100
D) 59,020