Universal Manufacturing uses a weighted-average process-costing system. introduced All materials are 6. at the start of manufacturing, and conversion costs are incurred evenly throughout the process. The company's beginning work-in-process inventories totaled 10,000 units. The company started 30,000 units. During the period, Universal completed 25,000 units. And its ending work- in-process was 15.000 units, with the latter units being 20% complete as to conversion. Manufacturing costs are: Beginning work in process: Materials, S60,000; conversion cost, $150,000 Current costs: Materials, $180,000; conversion cost, $480,000 The cost per equivalent unit for materials is A. $4.50. B. $6.00. C. $8.00. D. $9.60. Which of the following is not true of the complete units for a given process, A. The number of physical units are the same as their equivalent units as to direct materials. B. The number of physical units are the same as their equivalent units as to conversion. C. They are 100% complete as to either direct materials or conversion. D. The equivalent units as to direct materials and those as to conversion are the same. 7. Use the following information to answer Questions 8 and 9. A department had 200 units of beginning work-in-process, which are 60% complete as to direct materials and 25% complete as to conversion. The department started 500 units during a given period. The department completed and transferred out 600 units. At the end, there are 100 incomplete units maining with 70% complete as to direct materials and 50% complete as to conversion. This ending work-in-process units have 70 equivalent units for direct materials, and 50 equivalent units for conversion. It has been determined that cost per equivalent unit for direct materials is $20, and that for conversion is $30. 8. The cost of completed units (600 units together) is: s 9. (2 points) The cost of ending work-in-process (100 unfinished units together) is: $