Alisa Corporation unes the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 600 units. The costs and percentage completion of these units in beginning inventory were Cost Percent Complete Materials costs.. Conversion costs. $10,700 $13,900 70% 50% A total of 5,100 units were started and 4,400 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 Conversion costs. $103,700 $180,900 The ending inventory was 75% complete with respect to materials and 10% 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 8 9 What are the equivalent units for conversion costs for the month in the first processing department? A. 4,400 4.530 C130 D. 5,700 The cost per equivalent unit for materials for the month in the first processing department is closest to: A. $21.284 B. $20.071 C. $19,292 D. 518.191 10. The cost per equivalent unit for conversion costs for the first department for the month is closest to: A. $34.181 B. $39.932 C. $43.002 D.545.154 11. The total cost transferred from the first processing department to the next processing department during the month is closest to A. 5366,430 B. 5284,600 C. $309,200 D. $282,858 12. The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to A. 526,342 B. $62,679 C.$8.357 D. 583,572 13. Total conversion costs are $197,600. Physical units are 40,000. There are 4,000 units in ending work in process inventory that are 50% complete as to conversion costs. What is the conversion cost per unit? A. ABCD $4.94 B. $5.20 C. D. $4.49 $3.65 14. Total materials costs is $100,000. Equivalent units of production are 25,000. Conversion cost per unit equals $6.00. What is the total manufacturing cost per unit? A. $6.00 B. $4.00 C. $7.00 D. $10.00 15.The Labeling Department reports the following information: Units Completed and Transferred Out Beginning Work in Process Inventory Ending Work in Process Inventory Units 20,000 40,000 80,000 What are the total units to be accounted for by the Labeling Department? A. 100,000 B. 120,000 C. 60,000 D. 40,000