Beginning work in process: $10,000$ units, $100\%$ completed for materials, $30\%$ completed for conversion costs, costs assigned $$10,000$ for Direct Materials Costs, $$30,000$ for Conversion Costs.

Units started and completed during the period: $20,000$ units.

Costs added this period: $$110,000$ for Direct Materials Costs, $$280,000$ for Conversion Costs.

Ending work in process: $80,000$ units, $40\%$ completed.

Units completed and transferred during the period: $30,000$ units.

Materials are added at the beginning of the production process. Conversion costs are added uniformly throughout the production process.

Assuming a FIFO flow of costs, what is Kremstart Company$$s computed total production cost per equivalent unit for work done during the period?

A$.$ $$3\mathrm{.}77$

B$.$ $$3\mathrm{.}92$

C$.$ $$4\mathrm{.}49$

D$.$ $$4\mathrm{.}74$Data for Kretsmart Company are as follows:

M$.$aterials are addest at the beginning, of the pooduction process. Canversion

costs are added uniformly throughout the production process.

Assuming a FIFO flow of costs, what is Kretsmart Company's computed total

production cost per equlvalent unit for work done during the perlod?

$$3\mathrm{.}77$

$$3\mathrm{.}97$

$$4\mathrm{.}49$

$$4\mathrm{.}74$