Business, 15.02.2021 22:00 calraezaj2020

O'Leary Company manufactures Product Z in a two-stage production cycle in Departments A and B. Materials are added at the beginning of the process in Department B. O'Leary uses the weighted-average method. Conversion costs for Department B were 40% complete as to the 7,000 units in the beginning work-in-process (WIP) inventory and 50% complete as to the 9,800 units in the ending work-in-process inventory. 14,000 units were completed and transferred out of Department B during October. An analysis of the costs relating to work-in-process inventories and production activity in Department B for October follows: Transferred- in Costs Materials Costs Conversion Costs WIP, October 1: $ 14,000 $ 4,200 $ 1,400 Costs added in October 33,600 7,700 6,160 The total cost per equivalent unit transferred-out for October of Product Z, rounded to the nearest penny, was:

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