Q1. Hache Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Beginning work in process inventory: Units in beginning work in process inventory 1,200 Materials Costs $ 9,000 Conversion Costs $ 8,800 Percent complete with respect to materials 50% Percent complete with respect to conversion 30% Units started into production during the month 7,200 Units transferred to the next department during the month 6,400 Materials costs added during the month $ 91,300 Conversion costs added during the month $ 126,600 Ending work in process inventory: Units in ending work in process inventory 2,000 Percent complete with respect to materials 50% Percent complete with respect to conversion 25%

The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to?

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Q2. Larner Corporation uses the weighted-average method in its process costing system. Operating data for the first processing department for the month of June appear below:

Units Percent Complete with Respect to Conversion

Beginning work in process inventory 23,000 40%

Started into production during June 75,000

Ending work in process inventory 30,000 20%

According to the company's records, the conversion cost in beginning work in process inventory was $68,068 at the beginning of June. Additional conversion costs of $585,322 were incurred in the department during the month.The cost per equivalent unit for conversion costs for the month is closest to?