1.) Chae Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 560 units. The costs and percentage completion of these units in beginning inventory were: Cost Percent Complete Materials costs $6,500 65% Conversion costs $5,500 25% A total of 8,700 units were started and 7,800 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: Materials costs $136,500 Conversion costs $322,500 The ending inventory was 90% complete with respect to materials and 85% complete with respect to conversion costs. What are the equivalent units for conversion costs for the month in the first processing department? A). 9,260 Units B).9,041 Units C). 7,800 Units D). 1,241 Units 2.) Chae Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 1,000 units. The costs and percentage completion of these units in beginning inventory were: Cost Percent Complete Materials costs $7,200 75% Conversion costs $7,630 25% A total of 14,000 units were started and 13,200 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month. Materials costs $225,576 Conversion costs $600,560 The ending inventory was 80% complete with respect to materials and 75% complete with respect to conversion costs. The total cost transferred from the first processing department to the next processing department during the month is closest to: (Round your cost per equivalent unit answers to 2 decimal places.) A). $823,881 B). $809,267 C). $761,640 D). $796,467 3.) Nando Company uses the weighted-average method in its process costing system. Department J is the second of three sequential processes at the company. During October, Department J collected the following data: Labor and Overhead Units Percentage Complete Work in process, October 1 9,900 60% Units started 38,000 Completed and transferred 33,000 Work in process, October 31 14,900 10% Costs for October Transferred In Materials Labor and Overhead Work in process, October 1 $37,000 $17,800 $ 32,300 Added during the month $92,330 $121,110 $381,580 All materials are added at the beginning of the process. The total cost assigned to ending work in process inventory was: (Round your intermediate calculations to 2 decimal places.) A). $76,210 B). $83,440 C). $152,720 D). $101,320