Onyemah Corporation uses the FIFO method in its process costing system. Operating data for the Brazing Department for the month of November appear below: UnitsPercent Complete with Respect to ConversionBeginning work in process inventory7,30040%Transferred in from the prior department during November37,500 Completed and transferred to the next department during November35,600 Ending work in process inventory9,20070%What were the equivalent units of production for conversion costs in the Brazing Department for November?
A. 39,120
B. 39,400
C. 35,600
D. 42,040
Answer: A
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