16. Duff's Baking Company (DBC) produces Monster cookies. DBC's beginning inventory has 22,000 Monster cookies that are 100% completed as to materials and 30% completed as to conversion costs. During the month, 380,000 Monster cookies were started into production. Ending inventory is 35,000 cookies which are 100% completed as to materials and 40% completed as to conversion costs. Beginning work in process inventory consisted of $78,450 of which $31,600 was materials and $46,850 was conversion costs. Materials added during the month were $290,000 while conversion costs during the month totaled $353,200. Which is not true for DBC for the month, using the average cost method?

A. The units accounted for total 402,000

B. The unit cost for materials is $0.80

C. Equivalent units for materials total 402,000

D. Equivalent units for conversion costs total 381,000

E. The unit cost for conversion costs is $.995