Father Time Clock Shop uses weighted-average process costing. It utilizes two cost categories: direct materials and conversion costs. Each product must pass through the Assembly Department and the Testing Department. The following data are related to the Assembly Department for the month of June:

Use the following information to answer the next 5 questions) Father Time Clock Shop uses weighted average process costing. It utilizes two cost categories: direct materials and conversion costs. Each product must pass through the Assembly Department and the Testing Department. The following data are related to the Assembly Department for the month of June: Physical units DM costs CC Costs Work in process, beginning inventory (50% complete) 250 units $180,000 $270,000 Units started during June 800 units $1,000,000 $1,000,000 Work in process, ending inventory (75% complete) 150 units 1. What are the equivalent units for direct materials and conversion costs, respectively? A) 1,200.5 units; 1,160.64 units B) 1,050 units; 1,012.5 units C) 1,050 units; 887.5 units D) 962 units; 990 units E) 990 units and 962 units 2. What is the total amount debited to the work-in-process account during the month of June? A) $450,000 B) $2,000,000 C) $2,270,000 D) $2,450,000 E) $3,250,000 3. What is the direct materials cost per equivalent unit during June? A) $982.92 B) $1,226.61 C) S952.38 D) $1,123.81 E) $1,000.00 4. What is the conversion cost per equivalent unit in June at Father Time Clock Shop? A) $1,254.32 B) $1,430.99 C) $987.65 D) $1,282.83 E) $1,320.17 S. What amount of conversion costs are assigned to ending work-in-process for June? A) $160,986.38 B) $137,993.63 C) $141,111.00 D) $188,148.00 E) $111,110.63