Hache Corporation uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 17,600 units in its beginning work in process inventory that were 20% complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was $7,960. An additional 90,200 units were started into production during the month and 93,200 units were completed in the Welding Department and transferred to the next processing department. There were 14,600 units in the ending work in process inventory of the Welding Department that were 90% complete with respect to conversion costs. A total of $203,600 in conversion costs were incurred in the department during the month. The cost per equivalent unit for conversion costs for the month is closest to:

The Richmond Corporation uses the weighted-average method in its process costing system. The company has only a single processing department. The company's ending work in process inventory on August 31 consisted of 20,200 units. The units in the ending work in process inventory were 100% complete with respect to materials and 60% complete with respect to labor and overhead. If the cost per equivalent unit for August was $3.30 for materials and $4.80 for labor and overhead, the total cost assigned to the ending work in process inventory was:

In April, one of the processing departments at Terada Corporation had beginning work in process inventory of $35,000 and ending work in process inventory of $41,000. During the month, $258,000 of costs were added to production and the cost of units transferred out from the department was $252,000. In the department's cost reconciliation report for April, the total cost to be accounted for under the weighted-average method would be: