1. A department uses the weighted average method of process costing. All direct materials are added at the beginning of the process. This department has the following data for this month.

   • 151 units in beginning WIP (43% complete with respect to conversion costs).
   • 8,053 units started
   • 222 units in ending WIP (42% complete with respect to conversion costs).
   • $20 direct material cost per equivalent unit
   • $11 conversion cost per equivalent unit

   What is the department's total cost of units completed and transferred out (round final answer to nearest cent if necessary)?

2. Direct materials are all added at the beginning of the process.

   Direct materials cost, BWIP	$36,000
   Direct materials per equivalent unit	$4.90
   Completed units	26,750

   7,500 units were 35% complete with respect to conversion cost in beginning WIP.

   Using the weighted average method, how much is the direct materials cost of units completed and transferred out?

   	a.	$190,962.50
   	b.	Cannot be determined from this information.
   	c.	$131,075
   	d.	$154,962.50

3. The Ever Clean Refinery Company uses a weighted average process costing system to account for its refinery operations. Data from the month of October is presented in the table below:

   	Direct Materials	Conversion Costs
   Work-in-process costs, October 1	$27,000	$99,000
   Costs added during October	$358,350	$1,084,050
   Total equivalent units	52,500	99,000

   What was the cost per equivalent unit with respect to conversion costs (rounded to cents if necessary)?

   	a.	$10.95
   	b.	$11.95
   	c.	$15.84
   	d.	$14.57