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Business, 23.03.2020 20:29 cougs

Annenbaum Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 500 units. The costs and percentage completion of these units in beginning inventory were:

Cost Percent
Complete
Materials costs $ 5,800 65%
Conversion costs $ 6,900 45%
A total of 6,700 units were started and 6,000 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 $ 125,600
Conversion costs $ 207,100
The ending inventory was 50% complete with respect to materials and 35% complete with respect to conversion costs.

The cost per equivalent unit for materials for the month in the first processing department is closest to.

A. $18.42
B. $19.02
C. $19.91
D. $17.60

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Answers: 2

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