16-19) Gunes Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 800 units. The costs and percentage completion of these units in beginning inventory were:

	Cost				Percent Complete
Materials costs	$	10,600				65%
Conversion costs	$	12,800				30%

A total of 8,500 units were started and 7,400 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	$	142,100
Conversion costs	$	359,500

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

How many units are in ending work in process inventory in the first processing department at the end of the month?

A) 1,900

B) 1,100

C) 7,700

D) 900

17) What are the equivalent units for materials for the month in the first processing department?

A) 7,400

B) 9,300

C) 8,350

D) 950

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

A) 9,300

B) 8,065

C) 7,400

D) 665

19) The cost per equivalent unit for materials for the month in the first processing department is closest to:

A) $18.29

B) $17.02

C) $16.42

D) $15.28