When computing the cost per equivalent unit, the weighted-average method of process costing considers: Multiple Choice costs incurred during the current period less cost of beginning work in process inventory. costs incurred during the current period only. costs incurred during the current period plus cost of ending work in process inventory. costs incurred during the current period plus cost of beginning work in process inventory. Which of the following types of companies would typically use process costing rather than job-order costing? Multiple Choice A manufacturer of commercial passenger aircraft. A small appliance repair shop. A breakfast cereal manufacturer. A specialty equipment manufacturer. Bistrol Corporation uses the weighted average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 800 units. The costs and percentage completion of these units in beginning inventory were: Percent Cost Complete Materials costs $15,700 75% Conversion costs $ 7,700 20% A total of 8,400 units were started and 7,500 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: Cost Materials costs $186,300 Conversion costs $329,800 The ending inventory was 70% complete with respect to materials and 60% complete with respect to conversion costs. How many units are in ending work in process inventory in the first processing department at the end of the month? Multiple Choice 0 7,600 0 1,200 0 1,700 0 900