TB MC Qu. 16-159 (Algo) Compute the direct materials...

Compute the direct materials cost per equivalent unit for the Production department using the weighted-average method.

	Units	Direct Materials Percent Complete	Conversion Percent Complete
Beginning work in process inventory	35,000	100%	50%
Units started and completed	190,000
Units completed and transferred out	225,000
Ending work in process inventory	27,000	100%	70%

Production cost information for the Production department follows.

Beginning work in process
Direct materials	$ 94,200
Conversion	123,000	$ 217,200
Costs added this period
Direct materials	$ 255,300
Conversion	337,900	$ 593,200

Multiple Choice

• $1.39.

• $1.37.

• $1.34.

• $1.84.

• $1.55.