1. I have 12,000 equivalent units of direct materials and 10200 equivalent units for conversion costs. I have $48,960 in direct materials costs and $153,000 in conversion costs. What is the cost per equivalent unit of production of direct materials?

		$12.75
		$4.08
		$4.80
		$15.00

2. I have 12,000 equivalent units of direct materials and 10200 equivalent units for conversion costs. I have $48,960 in direct materials costs and $153,000 in conversion costs. What is the cost per equivalent unit of production for conversion costs?

		$4.08
		$15.00
		$5.80
		$12.75

3. I have 12,000 equivalent units of direct materials and 10200 equivalent units for conversion costs. I have $48,960 in direct materials costs and $153,000 in conversion costs. If the equivalent units of production for costs transferred out is 7500, what is the total materials cost of all 7500 units?

		$95625
		$11250
		$30600
		$4350

4. I have 12,000 equivalent units of direct materials and 10200 equivalent units for conversion costs. I have $48,960 in direct materials costs and $153,000 in conversion costs. If the equivalent units of production for costs transferred out is 7500, what is the total conversion costs of all 7500 units?

		$43,500
		$30600
		$112500
		$95625

5. I have 12,000 equivalent units of direct materials and 10200 equivalent units for conversion costs. I have $48,960 in direct materials costs and $153,000 in conversion costs. If the ending goods in process inventory has 4500 equivalent units for materials and 2700 units for conversion costs, what is the total cost of ending goods in process inventory?

		$78516
		$11016
		$58860
		$67500