1)

WYX Company uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 950 units. The costs and percentage completion of these units in beginning inventory were:

	Cost		Percent Complete
Materials costs	$	8,200	65	%
Conversion costs	$	3,000	10	%

A total of 10,600 units were started and 10,000 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

Materials costs	$239,600
Conversion costs	$377,300

The ending inventory was 90% complete with respect to materials and 80% complete with respect to conversion costs.

Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places.

The cost per equivalent unit for materials for the month in the first processing department is closest to:

$21.03

$20.05

$21.75

$22.05

2)

Rex Org uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 8,000 units and of Product B is 7,500 units. There are three activity cost pools, with total cost and total activity as follows:

		Total Activity
Activity Cost Pool	Total Cost	Product A	Product B	Total
Activity 1	$27,950	150	500	650
Activity 2	$39,856	830	230	1,060
Activity 3	$152,874	810	3,660	4,470

The activity-based costing cost per unit of Product A is closest to:

$6.27 per units

$8.17 per units

$14.16 per units

$7.07 per units