Jones Co. uses weighted average method for process costing to account for the costs of producing their product. During March, Jones had no beginning WIP units or costs and started 5,000 units into production. Of these, 500 were still in process at 3/31, 60 % complete for conversion. Materials are added at the beginning of the process, and conversion is added evenly. March costs for materials was $10,000, and $19,200 for conversion costs. 12) Jones' physical units for March are A) 5000 transfer, 0 ending B) O transfer, 5000 ending C) 4500 transfer, 500 ending D) 4000 transfer, 1000 ending 13) Jones's Materials equivalent units for March are A) 5000 transfer, 0 ending B) 4500 transfer, 500 ending C) O transfer, 5000 ending D) 150,000 transfer, 50,000 ending 14) Jones' Conversion equivalent units for March are A) 5000 transfer, 0 ending B) 4500 transfer, 300 ending C) 4500 transfer, 500 ending D) Otransfer, 5000 ending 15) Jones' materials cost per equivalent unit for March is A) $2 per unit B) $200 per unit C) $20 per unit D) 5.20 per unit 16) Jones' conversion cost per equivalent unit for March is A) $4,000 per unit B) 5400 per unit C) $4 per unit D) $40 per unit 17) Jones' March 31 WIP inventory balance is A) $22,000,000 B) $220 C) $2,200 D) $220,000 Jones' total costs transferred for March is A) $270 B) $27,000 C) $27,000,000 D) $2,700 18)