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Ozdemir Company Uses the FIFO Method in Its Process Costing

question 31

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Ozdemir Company uses the FIFO method in its process costing system.Operating data for the Brazing Department for the month of November appear below:  Percent Complete with Units  Respect to Conversion Beginning work in process inventory.... 2,60090% Transferred in from the prior department  during November....................... 56,800 Completed and transferred to the next department during November57,500 Ending work in process inventory ......... 1,90080%\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?


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