@ 40%,..0. + 10:06 PM ccsnh.blackboard.com Search .. Use the following information to answer questions 13 to Barnett Company uses the weighted-average method in its process costing system. The company adds materials at the beginning of the process in Department M. Conversion costs were 75% complete with respect to the 4,000 units in work in process at May 1 and 50% complete with respect to the 6,000 units in work in process at May 31. During May, 14,000 u completed and transferred to the next department. nits were started, 12,000 units were 3) Calculate the number of equivalent units for materials. a, 10,000 units b. 12,000 units C. d. 14,000 units e. 15,000 units f. 18,000 units 14) Calculate the number of equivalent units for a. 10,000 units b. 12,000 units c. 14,000 units d. 15,000 units e. 18,000 units 15) An analysis of the costs relating to work in process at May 1 and to production activity for May follows: Work in process 5/1 Costs added during May $42,000 $26,260 $13,800 3,740 The total cost per equivalent unit for May was: a) $5.02 b) S5.10 c) $5.12 d) S5.25