27) Paceheco Corporation uses the weighted-average method in its process costing system The Molding Department is the second department in its production process. The data below summarize the department's operations in January Percent Complete with Respect to Conversion Units 5400 59,300 Beginning work in process inventory Transferred in from the prior department during January Completed and transferred to the next department during January Ending work in process inventory 70% 57,100 7600 40% The accounting records indicate that the conversion cost that had been assigned to beginning work in process inventory was $34,858 and a total of $559,554 n conversion costs were incurred in the department during January. The cost per equivalent unit for conversion costs for January in the Molding Department is closest to A) $8.483 B) S9.884 C) S9.527 D) S9.728 of 28) Vallin Manufacturing Corporation's beginning work in process inventory c 10,000 units, 100% complete with respect to materials cost and 60% complete with respect to conversion costs. The total cost in the beginning inventory was $56,000. During the month, 60,000 units were transferred out. The equivalent unit cost was computed to be $4.50 for materials and S5.00 for conversion costs under the weighted-average method. Given this information, the total cost of the units completed and transferred out was: as weighted-average merthod ogicials and S5 00 for conversion valent C) $570,000 A) S385,600 B) S384,000 D) $456,000