1-

Ebis Company uses the FIFO method in its process costing system. The first processing department, the Welding Department, started the month with 13,000 units in its beginning work-in-process inventory; 10% of the units were complete with respect to conversion costs. The conversion cost in this beginning work-in-process inventory was $12,610. An additional 89,000 units were started into production during the month. There were 22,000 units in the ending work-in-process inventory of the Welding Department; 30% of these units were complete with respect to conversion costs. A total of $806,085 in conversion costs were incurred in the department during the month.

What would be the cost per equivalent unit for conversion costs for the month on the department's production report? (Round off to three decimal places.)

		$8,026.
		$9.700.
		$9.057.
		$9.450

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1. Marten Company uses the FIFO method in its process costing system. Operating data for the Casting Department for the month of September appear below:

   	Units	Percentage complete
   Beginning work in process inventory	19,000	80%
   Transferred in from the prior department during September	74,000
   Ending work in process inventory	17,000	90%

   According to the company's records, the conversion cost in beginning work-in-process inventory was $83,600 at the beginning of September. Additional conversion costs of $427,682 were incurred in the department during the month.

   What would be the cost per equivalent unit for conversion costs for September on the Casting Department's production report? (Round off to three decimal places.)

   		$5,498.
   		$5.779.
   		$5.620.
   		$5.500.