A) Walborn Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in a particular department consisted of 18,000 units, 100% complete with respect to materials cost and 40% complete with respect to conversion costs. The total cost in the beginning work in process inventory was $25,200. A total of 53,000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $1.6 for materials and $3.3 for conversion costs. The total cost of the units completed and transferred out of the department was:

$259,700

$254,180

$189,740

$225,380

B) Garson Corporation uses the FIFO method in its process costing system. The Grinding Department started the month with 17,500 units in its beginning work in process inventory that were 20% complete with respect to conversion costs. An additional 107,000 units were transferred in from the prior department during the month to begin processing in the Grinding Department. During the month 124,000 units were completed in the Grinding Department and transferred to the next processing department. There were 500 units in the ending work in process inventory of the Grinding Department that were 30% complete with respect to conversion costs.

What were the equivalent units for conversion costs in the Grinding Department for the month?

90,000

124,150

124,000

120,650

C) Tepla Corporation uses the FIFO method in its process costing system. Operating data for the Curing Department for the month of March appear below:

	Units	Percent Complete with Respect to conversion
Beginning work in process inventory	7,100	70%
Transferred in from the prior department during March	71,000
Completed and transferred to the next department during March	75,600
Ending work in process inventory	2,500	40%

According to the company's records, the conversion cost in beginning work in process inventory was $40,810 at the beginning of March. The cost per equivalent unit for conversion costs for March was $9.60.

How much conversion cost would be assigned to the units completed and transferred out of the department during March?

$718,858

$725,760

$681,600

$678,048