2 Silhouette Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 300 units. The costs and percentage completion of these units in beginning inventory were: A total of 5,400 units were started and 4,800 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 $120,000 costs............... Conversion $92,500 costs.............. The ending inventory was 80% complete with respect to materials and 55% 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. How many units are in ending work in process inventory in the first processing department at the end of the month? 3 Refer to Silhouette Corporation. What are the equivalent units for materials for the month in the first processing department? 5,700 4,800 720 5,520 4 Refer to Silhouette Corporation. What are the equivalent units for conversion costs for the month in the first processing department? 5,700 5,295 4,800 495 5 Refer to Silhouette Corporation. The cost per equivalent unit for materials for the month in the first processing department is closest to: $21.05 $21.82 ) $21.74 $22.54 6 Refer to Silhouette Corporation. The cost per equivalent unit for conversion costs for the first department for the month is closest to: $17.47 $17.89 $16.61 $18.78 Cost Percent Complete Materials $4,400 55% Cost....... Conversion cost....... $2,200 35%