B Company 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 200

Materials
costs $2,800

Conversion
costs $2,600

Percentage
complete with respect to materials 60%

Percentage
complete with respect to conversion 35%

Units started
into production during the month 7,900

Units
transferred to the next department during the month 7,400

Materials
costs added during the month $166,000

Conversion
costs added during the month $261,000

Ending work in
process inventory:

Units in
ending work in process inventory 700

Percentage
complete with respect to materials 85%

Percentage
complete with respect to conversion 45%

Note: Your
answers may differ from those offered below due to rounding error. In all
cases, select the

answer that is
the closest to the answer you computed. To reduce rounding error, carry out all

computations
to at least three decimal places.

. The cost per
equivalent whole unit for the month in the first processing department is

closest to: is
this answer? $58.60. $53.38. $58.43 or $55.28

Evans
Corporation uses the weighted-average method in its process costing system.
This month, the

beginning
inventory in the first processing department consisted of 900 units. The costs
and percentage

completion of
these units in beginning inventory were:

Cost Percent

Complete

Materials
costs $10,800 85%

Conversion
costs $28,100 75%

A total of 8,100 units were started and 6,800 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 $80,000

Conversion
costs $247,400

The ending
inventory was 60% complete with respect to materials and 10% complete with
respect to

conversion
costs.

Note: Your
answers may differ from those offered below due to rounding error. In all
cases, select the

answer that is
the closest to the answer you computed. To reduce rounding error, carry out all

computations
to at least three decimal places.

9. What are
the equivalent units for conversion costs for the month in the first processing

department? Is
this answer? 220. 9,000. 7,020 or 6,800