0ingof average method in its process costing system. at May 3. During May The company add .. May and Mr% complete with respect to the 600 units in work in process a Maw e opleted and transferred to the next departmeet. An analysis of the wwwk in proc 1 and to production activity for May follows work process May 1 Costs added during May $13,800 $42,000 on $3,740 $26,260 The total cost per equivalent unit for May was ) 5.12 B)S.25 5.02 D)5.10 6) David Corporation uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 20,000 units in its beginningwining work inventory that were 80% complete with respect to conversion costs. The conversion cost in t in process inventory was $123,200. An additional 65,000 units were started into production during the month. 10% There were 19,000 units in the ending work in process inventory of the Welding Department that wee complete with respect to conversion costs. A total of $389,250 in conversion costs were incurred in the department during the month. What would be the cost per equivalent unit for conversion costs for the month? (Round off to three decimal places.) A) $5.988 B) $4.634 C)$7.547 D) $7.700 7) Trapp Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in its Painting Department consisted of 3,000 units that were 70% complete with respect to materials and 60% complete with respect to conversion costs. The cost of the beginning work in process inventory in the department was recorded as $10,000. During the period, 9,000 units were completed and transferred on to the next department. The costs per equivalent unit for the period were $2.00 for material an $3.00 for conversion costs. The cost of units transferred out during the month was: A) $45,000 B) S39,600 C)$45,400 D) $35,400 8) In May, one of the processing departments at Stitzel Corporation had beginning work in process invento $16,000 and ending work in process inventory of $27,000. During the month, the cost of units transferred from the department was $160,000. In the depart accounted for under the weighted-average method would be: ment's cost reconciliation report for May, the total cost to A) $43,000 B) $358,000 C) $374,000 D) S187,000 Ibarra Corporation uses the weighted-average method in its process costing system. Data concerning th processing department for the most recent month are listed below