Beginning inventory $(30\%$ complete as to Material B and $60\%$ complete for conversion$)700$ units Started this cycle $2,000$ units Ending inventory $(50\%$ complete as to Material B and $80\%$ complete for conversion$)500$ units Beginning inventory costs: Material A $$14,270$ Material B $5,950$ Conversion $5,640$ Current Period costs: Material A $$40,000$Material B $70,000$ Conversion $98,100$ Material A is added at the start of production, while Material B is added uniformly throughout the process. Assuming a FIFO method of process costing, compute EUP units for Materials A and B$)$A$)2,700$ and $2,280,$ respectivelyB$)2,700$ and $2,450,$ respectivelyC$)2,000$ and $2,240,$ respectivelyD$)2,450$ and $2,880,$ respectivelyThe following information is available for Keyser Corporation for the current year: Beginning Work in Process Costs of Beginning Work in Process: $(75\%$ complete$)14,500$ units Material $$25,100$ Started $75,000$ units Conversion $50,000$Ending Work in Process Current Costs: $(60\%$ complete $16,000$ units Material $$120,000$ Abnormal spoilage $2,500$ unitsConversion $300,000$ Normal spoilage $($continuous$)5,000$ units Transferred out $66,000$ units All materials are added at the start of production. Using weighted average, what are equivalent units for conversion costs?A$)80,600$B$)78,100$C$)83,100$D$)75,600$The Baker Corporation makes wreaths in two departments: Forming and Decorating. Forming began the month with $500$ wreaths in process that were $100$ percent complete as to material and $40$ percent complete as to conversion.During the month, $6,500$ wreaths were started$)$ At month end, Forming had $2,100$ wreaths that were still in process that were $100$ percent complete as to material and $50$ percent complete as to conversion. Assume Forming uses the weighted average method of process costing. Costs in the Forming Department are as follows: Beginning Work in Process Costs: Material $$1,000$ Conversion $1,500$ Current Costs: Material $$3,200$ Conversion $$5,045$ The Decorating Department had $600$ wreaths in process at the beginning of the month that were $80$ percent complete as to material and $90$ percent complete as to conversion. The department had $300$ units in ending Work in Process that were $50$ percent complete as to material and $75$ percent complete as to conversion. Decorating uses the FIFO method of process costing, and acosts associated with Decorating are: Beginning WIP Inventory: Transferred In $$1,170$ Material $$4,320$ Conversion $$6,210$ Current Period: Transferred In $?$ Material $$67,745$ Conversion $$95,820$Assume $8,000$ units were transferred to Decorating. Compute the number of equivalent units in Decorating for materialA $7970$B$8000$C $8330$D $8450$Weiss Company adds material at the start of production. The following production information is available for September: Beginning Work in Process Inventory $(45\%$ complete as to conversion$)10,000$ units Started this period $120,000$ units Ending Work in Process Inventory $(80\%$ complete as to conversion$)8,200$ units Beginning Work in Process Inventory Costs: Material $$24,500$ Conversion $68,905$ Current Period Costs: Material $ $75,600$ Conversion $130,053$ What is the cost of units completed using the weighted average method?

A $$237,510$B $$266,742$C $$278,400$D $$282,576$