25. The following information pertains to Yap Company's Grinding Department for the month of April: Beginning work in process15,000 Started in April!....40,000 Units Materials Costs $5,500 S18,000 Units completed and transferred out .. 42,500 Ending work in proces12,500 All materials are added at the beginning of the process. Using the weighted-average method, the cost per equivalent unit for materials is closest to: A. $0.59 B. $0.55 C. $0.45 D. $0.43 26. Scheney Company uses the weighted-average method in its process costing system. The company's work in process inventory on March 31 consisted of 20,000 units. The units in the ending work in process inventory were 100% complete with respect to materials and 70% complete with respect to labor and overhead. If the cost per equivalent unit for March was $2.50 for materials and $4.75 for labor and overhead, the total cost in the March 31 work in process inventory was: A. $145,000 B. $116,500 C. $101,500 D. $78,500 27. In February, one of the processing departments at Carpentier Corporation had beginning work in process inventory of $14,000 and ending work in process inventory of $29,000. During the month, $148,000 of costs were added to production and the cost of units transferred out from the department was $133,000. In the department's cost reconciliation report for February, the total cost to be accounted for would be: A. $310,000 B. $162,000 C. $324,000 D. $43,000