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A department uses the weighted average method of process costing. All direct materials are added at the beginning of the process. This department has the following data for this month. 100 units in beginning WIP (57% complete with respect to conversion costs). 9,954 units started 202 units in ending WIP (59% complete with respect to conversion costs). $16 direct material cost per equivalent unit $15 conversion cost per equivalent unit What is the department's total cost of units completed and transferred out (round final answer to nearest cent if necessary)? The Ever Clean Refinery Company uses a weighted average process costing system to account for its refinery operations. Data from the month of October is presented in the table below: Conversion Costs Direct Materials Work-in-process costs, October 1 $27,000 $49,500 Costs added during October $358,350 $722,700 Total equivalent units 52,500 49,500 What was the cost per equivalent unit with respect to conversion costs (rounded to cents if necessary)? O $0.06 O $1.00 O $15.60 $14.60 The Ever Clean Refinery Company uses a weighted average process costing system to account for its refinery operations. Data from the month of October is presented in the table below: Conversion Costs Direct Materials Work-in-process costs, October 1 $7,000 $9,000 Costs added during October $53,000 $101,000 Total equivalent units 1,200 1,100 What were the cost per equivalent unit with respect to direct materials and conversion costs (rounded to the nearest cent if necessary)? Cannot be determined from this information. Direct materials: $50; Conversion costs: $100 Direct materials: $5.83; Conversion costs: $8.18 Direct materials: $44.17; Conversion costs: $91.82 The Ever Clean Refinery Company uses a weighted average process costing system to account for its refinery operations. Data from the month of October is presented in the table below: Conversion Costs Direct Materials Work-in-process costs, October 1 $27,000 $49,500 Costs added during October $358,350 $722,700 Total equivalent units 52,500 49,500 What was the cost per equivalent unit with respect to direct materials (rounded to cents if necessary)? O $7.34 0 $0.07 O $0.15 $6.83