Amazon Industries utilizes a process costing system to track its costs. The following data pertain to its Machining Department for August. Percent Complete Units Materials Conversion 2,700 55 % 10% 10,100 Work in process, August 1 Units started into production during August Units completed during August and transferred to the next department Work in process, August 31 9,200 3,600 75 % 25 % Required: Compute Amazon Industries' equivalent units of production for both materials and conversion costs for the Machining Department for August using the weighted average method. Materials Conversion Equivalent units of production Amazon Industries utilizes a process costing system to track costs for its two processing departments, A & B. This problem focuses on Department A. This month, the beginning inventory in Department A consisted of 2,000 units. The costs and percentage completion of these units in beginning inventory were: Percent Complete 50% Cost $ 7,100 $3,300 Materials costs Conversion costs 20% Department A started a total of 8,400 units and transferred 7,700 completed units to Department B during the month. Department A incurred the following costs during the month: Materials costs Conversion costs Cost $ 160,300 $ 122,000 Department A's ending inventory was 85% complete with respect to materials and 75% complete with respect to conversion costs. What are the equivalent units for conversion costs for the month in Department A? Multiple Choice 7,700 9,725 2,025 10,400 Amazon Processing has two processing departments. The first processing department, the Cutting Department, started the month with 20,800 units in its beginning work in process inventory that were 10% complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was $23,200. An additional 98,000 units were started into production during the month. There were 31,000 units in the ending work in process inventory of the Cutting Department that were 70% complete with respect to conversion costs. A total of $850,880 in conversion costs were incurred in the department during the month. The cost per equivalent unit for conversion costs in this Cutting Department for the month is closest to: Multiple Choice $9.991 $7.982 $11.800 O O $11.086