Fact Pattern:

Levittown Company employs a process

cost system for its manufacturing

operations. All direct materials are

added at the beginning of the process

and conversion costs are added

proportionately. Levittown's production

quantity schedule for November is

reproduced in the next column.

Work-in-process November 1

(60% complete as to conversion

costs)

A. 5,000 units.

B. 6,000 units.

C. 4,400 units.

D. 3,800 units.

Units started during November

Total units to account for

Units completed and transferred out

from beginning inventory

Units started and completed during

November

Work-in-process on November 30

(20% complete as to conversion

costs)

Total units accounted for

1,000

5,000

6,000

1,000

3,000

2,000

6,000

[7] Using the FIFO method, Levittown's equivalent units for direct materials for November

are