A.)

Chae Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 620 units. The costs and percentage completion of these units in beginning inventory were:

	Cost	Percent Complete
Materials costs	$7,100	70%
Conversion costs	$6,100	30%

A total of 9,300 units were started and 8,100 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	$137,100
Conversion costs	$323,100

The ending inventory was 90% complete with respect to materials and 85% 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.

What are the equivalent units for conversion costs for the month in the first processing department?

B.)

Chae Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 510 units. The costs and percentage completion of these units in beginning inventory were:

	Cost	Percent Complete
Materials costs	$6,000	60%
Conversion costs	$5,000	15%

A total of 8,200 units were started and 7,550 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	$136,000
Conversion costs	$322,000

The ending inventory was 70% complete with respect to materials and 65% 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:

C.)

Guo Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 800 units. The costs and percentage completion of these units in beginning inventory were:

	Cost		Percent Complete
Materials costs	$	9,200	55	%
Conversion costs	$	4,000	15	%

A total of 11,600 units were started and 11,000 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	$241,600
Conversion costs	$378,300

The ending inventory was 85% complete with respect to materials and 75% 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: