The Richmond Corporation uses the weighted-average method in its process costing system. The company has only a single processing department. The company's ending work in process inventory on August 31 consisted of 20.000 units. The units in the ending work in process inventory were 100% complete with respect to materials and 60% complete with respect to labor and overhead. If the cost per equivalent unit for August was $3.25 for materials and $4.75 for labor and overhead, the total cost assigned to the ending work in process inventory was: Multiple Choice $160,000 $96.000 $103.000 $122.000 O Domingo Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 2.400 units. The costs and percentage completion of these units in beginning inventory were: Percent Complete 50% 20% Cost $7,500 $ 3,700 Materials costs Conversion costs A total of 8,800 units were started and 8.100 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: Materials costs Conversion costs Cost $160,700 $122,400 The ending inventory was 85% complete with respect to materials and 75% complete with respect to conversion costs. The cost per equivalent unit for materials for the month in the first processing department is closest to: Multiple Choice $10.64 $11.41 o d o $15.67 $11.16 Annenbaum Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 1,900 units. The costs and percentage completion of these units in beginning inventory were: Percent Complete 65% 45% Cost $7,200 $8,300 Materials costs Conversion costs A total of 9.500 units were started and 7.400 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: Materials costs Conversion costs Cost $127,000 $208,500 The ending inventory was 50% complete with respect to materials and 35% complete with respect to conversion costs. What are the equivalent units for conversion costs for the month in the first processing department? Multiple Choice 8.800 O 7,400 O 1400 11,400