The Cutting Department of Cassel Company has the following production and cost data for July. Production Costs 1. Transferred out 14,100 units. Beginning work in process $0 2. Started 5,100 units that are 60% Materials 73,920 complete as to conversion Labor 30,180 costs and 100% complete as Manufacturing overhead 21,300 to materials at July 31. Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Determine the equivalent units of production for (1) materials and (2) conversion costs.

Equivalent units of production for

1. Materials = 19,200

2. Conversion costs = 17,160

Explanation:

Please find attached solution to the above question.

The equivalent units of material and conversion costs are 19,200 and 17,160 respectively.

there's 11 people for the 1st position. then, no matter who gets it, there's only 10 left for the second, and then 9 left for the third. 11 x 10 x 9 = 990.   the answer is there are 990 different ways the positions can be filled by these applicants

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