61) Assume the following information:

					Percent Complete
Milling Department	Units				Materials				Conversion
Beginning work in process inventory		200				40	%			30	%
Units started into production during March		6,200
Units completed during the period and transferred to the next department		5,800				100	%			100	%
Ending work in process inventory		600				70	%			60	%

Milling Department	Materials				Conversion
Cost of beginning work in process inventory	$	10,000			$	15,000
Costs added during the period		286,000				385,000
Total cost	$	296,000			$	400,000

Using the weighted-average method, the cost per equivalent unit for materials is closest to:

63) Assume the following information:

					Percent Complete
Milling Department	Units				Materials					Conversion
Beginning work in process inventory		200				40	%				30	%
Units started into production during March		6,200
Units completed during the period and transferred to the next department		5,800				100	%				100	%
Ending work in process inventory		600				70	%				60	%

Milling Department	Materials			Conversion
Cost of beginning work in process inventory	$	10,000			$	15,000
Costs added during the period		285,000				385,000
Total cost	$	295,000			$	400,000

Using the weighted-average method, the total cost of the units completed during the period and transferred out to the next department with respect to materials is closest to:

64) Assume the following information:

					Percent Complete
Milling Department	Units				Materials					Conversion
Beginning work in process inventory		200				40	%				30	%
Units started into production during March		6,200
Units completed during the period and transferred to the next department		5,800				100	%				100	%
Ending work in process inventory		600				30	%				40	%

Milling Department	Materials				Conversion
Cost of beginning work in process inventory	$	10,000			$	15,000
Costs added during the period		290,000				384,000
Total cost	$	300,000			$	399,000

Using the weighted-average method, the total cost of ending work in process inventory reported on the cost reconciliation report is closest to: