Kariox Company uses the weighted-average method in its process costing system. Operating data for the Painting Department for the month of April appear below:

Units Percentage complete

Beginning work in process inventory 6,300 10%

Transferred in from the prior department during April 65,600

Ending work in process inventory 4,600 70%

What were the equivalent units of production for conversion costs in the Painting Department for April?

a)67,300 units.

b)68,820 units.

c)70,520 units.

d)63,900 units.

Yozti Company uses the weighted-average method in its process costing system. The Fitting Department is the second department in its production process. The data below summarize the department's operations in March:

Units Percentage complete

Beginning work in process inventory 7,100 70%

Transferred in from the prior department during March 61,000

Ending work in process inventory 4,600 30%

The Fitting Department's production report indicates that the cost per equivalent unit for conversion cost for March was $8.24.

How much conversion cost was assigned to the units transferred out of the Fitting Department during March?

a)$482,287.20.

b)$502,640.00.

c)$523,240.00.

d)$561,144.00.