2.

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: $ $ 2,500 8,900 4,200 55% Beginning work in process inventory: Units in beginning work in process inventory Materials costs Conversion costs Percent complete with respect to materials Percent complete with respect to conversion Units started into production during the month Units transferred to the next department during the month Materials costs added during the month Conversion costs added during the month Ending work in process inventory: Units in ending work in process inventory Percent complete with respect to materials Percent complete with respect to conversion 25% 8,400 7,600 $112,000 $ 85,100 3,300 70% 55% The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to: (Round "Cost per equivalent unit" to 3 decimal places. Round "Cost of ending work in process inventory" to the nearest whole dollar amount.) In June, one of the processing departments at Furbush Corporation had ending work in process inventory of $13,500. During the month, $419,000 of costs were added to production and the cost of units transferred out from the department was $441,000. In the department's cost reconciliation report for January, the cost of beginning work in process inventory for the department would be: Gaba Corporation uses the FIFO method in its process costing system. The Grinding Department started the month with 18,900 units in its beginning work in process inventory that were 60% complete with respect to conversion costs. An additional 79,000 units were transferred in from the prior department during the month to begin processing in the Grinding Department. During the month 89,000 units were completed in the Grinding Department and transferred to the next processing department. There were 8,900 units in the ending work in process inventory of the Grinding Department that were 10% complete with respect to conversion costs. What were the equivalent units of production for conversion costs in the Grinding Department for the month