Company manufactures baseball-style hats. Material is introduced at the beginning of the process in the Cutting Department. Conversion costs are incurred (and allocated) uniformly throughout the process. As the cutting of material is completed, the pieces are immediately transferred to the Sewing Department. Data for the Cutting Department for the month of February 2008 follow: work in the process throughout the process. As transferred to the Sewing Department

Work in process, January 31 - 50,000 units
100% complete for direct materials, 40% completed for conversion costs
actual costs of direct materials, $70,500; actual costs of conversion,$34,050
Units started during February, 225,000
Units completed during February, 200,000
Work in process, February 28 - 75,000 units
100% complete for direct materials, 20% completed for conversion costs
Direct materials added during February factual costs] $342,000
Conversion costs added during February factual costs $352,950

1. Assuming Top That uses the weighted-average method to account for inventories, the equivalent units of work for the month of February are

Direct Materials Conversion Costs

a. 225,000 225,000
b. 200,000 200,000
c. 275,000 215,000
d.225,000 200,000

2. Assuming Top That used the weighted-average method to account for inventories, the cost per equivalent whole unit produced during February is?

a. $3.30
b. $3.55.
c. $ 3.77.
d. $4.00

3. Assuming Top That uses the weighted-average method to account for inventories, the assignment of costs to work in process at the end of February is?

a. $300,000.
b. $266,250.
c. $166,525
d. $139,500.