What are the equivalent units for conversion costs for the month in the first processing department?

A) 490
B) 4,300
C) 4,970
D) 5,200

Conversion Costs

Costs incurred in the process of converting raw materials into finished goods, including labor and overhead expenses.

Equivalent Units

A concept in cost accounting used to allocate costs to partially completed units of product, making them comparable to fully completed units.

First Processing Department

The initial stage in a manufacturing process where raw materials start their transformation into final products.