I 10,000 units aro 45% complete with respect to conversion costs, then the equivalent units of production for conversion costs are The weighted average method is used O A 4,500 units OB. 10,000 units OC 15,500 units D. 5,500 units Process conting is used Perez Manufacturing purchased raw materials worth $4,000 on account. The journal entry to record the purchase of raw materials on account is O A. debit Accounts Payablo, 54,000 credit Raw Materials Inventory $4.000 OB. debit Raw Materials Inventory $4,000, credit Accounts Payable, $4,000 OC. debit Raw Materials inventory, $4,000 credit Cash $4.000 OD. debit Cash, $4,000 credit Raw Materials Inventory, $4,000 Question View Costs of beginning work-in-process: Direct materials Conversion costs $17,000 20,000 Costs added during the period: Direct materials Conversion costs 130,000 195,000 Equivalent units of production for: Direct materials 12,500 units Conversion costs 9,100 units Using the weighted - average method, what is the cost per equivalent unit of production for materials? O A. $26.00 B. $23.63 O C. $2.96 OD. $11.76