10. At Opal Incorporated, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include:

WIP beginning (70% for conversion)

22 comma 200

units
Units started	153 comma 000

units
Units completed and transferred out	119 comma 000

units
WIP ending (50% for conversion)	56 comma 200

units
Beginning WIP direct materials	$ 51 comma 200

Beginning WIP conversion costs	$ 32 comma 200
Costs of materials added	$ 434 comma 100
Costs of conversion added	$ 263 comma 000

What is the total cost of units completed and transferred out? (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.)

A.$ 507 comma 611

B.$ 568 comma 820

C.$ 730 comma 847

D.$ 682 comma 704

13. At Trapeze Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include:

WIP beginning (50% for conversion)

25 comma 200

units
Units started	128 comma 500

units
Units completed and transferred out	116 comma 700

units
WIP ending (60% for conversion)	37 comma 000

units
Beginning WIP direct materials	$ 31 comma 000

Beginning WIP conversion costs	$22,500
Costs of materials added	$ 389 comma 100

Costs of conversion added	$271,125

What is the cost per equivalent unit for direct materials? (Round your final answer to the nearest cent.)

A.$ 3.02

B.$ 2.96

C.$ 2.73

D.$ 2.53