6. Helling Inc. uses the weighted-average method in its process costing. The following data concern the company's Mixing Department for the month of December. Materials Conversion Work in process, December 1 $ 7,530 S 8,528 Cost added to production in the Mixing Department during December $ 225,900 $ 283,632 Equivalent units of production for December 9,300 8,800 Required: Compute the cost per equivalent unit for materials and conversion for the Mixing Department in December 7. Whether a company uses process costing or job-order costing depends on its industry. A number of companies in different industries are listed below: 1. Flour mill 2. Dairy farm 3. Electric utility 4. Custom boat builder 5. Management consulting firm Required: For each company, indicate whether the company is most likely to use job-order costing or process costing