Acklac Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 700 units. The costs and percentage completion of these units in beginning inventory were

	Cost	Percent Complete
Material Costs	12,000	65%
Conversion Costs	2,000	10%

A total of 9,200 units were started and 8,300 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

Material Costs	200,800
Conversion Costs	225,500

The ending inventory was 75% complete with respect to materials and 15% complete with respect to conversion costs. Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places.

What are the equivalent units for conversion costs for the month in the first processing department? A. 8,300 B. 240 C. 9,900 D. 8,540

The cost per equivalent unit for materials for the month in the first processing department is closest to: A. $22.40 B. $20.28 C. $21.14 D. $21.49

The cost per equivalent unit for conversion costs for the first department for the month is closest to: A. $26.64 B. $26.41 C. $27.97 D. $22.98

The total cost transferred from the first processing department to the next processing department during the month is closest to: A. $485,486 B. $407,024 C. $426,300 D. $440,300

The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to: A. $33,273 B. $11,769 C. $78,462 D. $58,847