1.

Paceheco Corporation uses the weighted-average method in its process costing system. The Molding Department is the second department in its production process. The data below summarize the departments operations in January.

	Units				Percent Complete with Respect to Conversion
Beginning work in process inventory		5,450				70	%
Transferred in from the prior department during January		59,350
Completed and transferred to the next department during January		57,150
Ending work in process inventory		7,650				40	%

The accounting records indicate that the conversion cost that had been assigned to beginning work in process inventory was $34,908 and a total of $559,604 in conversion costs were incurred in the department during January. The cost per equivalent unit for conversion costs for January in the Molding Department is closest to:

2.

Annenbaum Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 1,700 units. The costs and percentage completion of these units in beginning inventory were:

	Cost				Percent Complete
Materials costs	$	7,000				65%
Conversion costs	$	8,100				45%

A total of 9,100 units were started and 7,200 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

	Cost
Materials costs	$	126,800
Conversion costs	$	208,300

The ending inventory was 50% complete with respect to materials and 35% complete with respect to conversion costs.

What are the equivalent units for conversion costs for the month in the first processing department?

3.

Kurtulus Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Beginning work in process inventory:
Units in beginning work in process inventory		800
Materials costs	$	7,200
Conversion costs	$	2,500
Percent complete with respect to materials		55	%
Percent complete with respect to conversion		25	%
Units started into production during the month		6,700
Units transferred to the next department during the month		5,900
Materials costs added during the month	$	110,300
Conversion costs added during the month	$	83,400
Ending work in process inventory:
Units in ending work in process inventory		1,600
Percent complete with respect to materials		70	%
Percent complete with respect to conversion		55	%

The total cost transferred from the first processing department to the next processing department during the month is closest to: (Round your intermediate calculations to 3 decimal places.)