1. Annenbaum Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 400 units. The costs and percentage completion of these units in beginning inventory were: Cost Percent Complete Materials costs $ 5,700 65% Conversion costs $ 6,800 45% A total of 6,500 units were started and 5,900 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 Tosts $ 125,500 Conversion costs $ 207,000 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) $19.01 B) $19.61 C) $20.50 D) $18.19 $ 2. Bachelet Inc, uses the weighted-average method in its process costing system. The following data concern the operations of the company's first processing department for a recent month. Work in process, beginning: Units in process 400 Percent complete with respect to materials 90% Percent complete with respect to conversion 40% Costs in the beginning inventory: Materials cost 756 Conversion cost $ 4,448 Units started into production during the month 13,000 Units completed and transferred out 13,000 Costs added to production during the month: Materials cost $ 29,949 Conversion cost $ 362,127 Work in process, ending: Units in process 100 Percent complete with respect to materials 50% 30% Percent complete with respect to conversion