Pacific Anchorage Limited uses the weighted-average method in its process costing system. In October, the beginning inventory in the first processing department consisted of 500 units. The costs and percentage completion of these units in beginning inventory were:

	Cost	Percent Complete
Materials costs	$5,200	50%
Conversion costs	$2,800	25%

A total of 8,100 units were started and 7,300 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

Material costs $143,800

Conversion costs $157,200 The ending inventory was 70% complete with respect to materials and 40% complete with respect to conversion costs.

1.

How many units are in ending work in process inventory in the first processing department at the end of the month?

(1 mark)

800

7,600

900

1,300

2.

What are the equivalent units for conversion costs for October in the first processing department?

(1 mark)

520

7,820

7,300

8,600

3.

The cost per equivalent unit for materials for October in the first processing department is closest to:

(1 mark)

$18.15

$17.33

$17.52

$16.72

4.

The total cost transferred from the first processing department to the next processing department during the month is closest to:

(1 mark)

$301,000

$281,846

$309,000

$332,037