\begin{tabular}{|c|l|r|r|} \hline & \multicolumn{1}{|c|}{ A } & B & C \\ \hline 1 & Chapter 6: Applying Excel & & \\ \hline 2 & & & \\ \hline 3 & Data & & \\ \hline 4 & Beginning work in process inventory: & 100 & \\ \hline 5 & Units in process & 35 & % \\ \hline 6 & Completion with respect to materials & 55 & % \\ \hline 7 & Completion with respect to conversion & & \\ \hline 8 & Costs in the beginning work in process inventory: & 1,769 & \\ \hline 9 & Materials cost & 6,198 & \\ \hline 10 & Conversion cost & 15,400 & \\ \hline 11 & Units started into production during the period & $1,350,978 & \\ \hline 12 & Costs added to production during the period: & & \\ \hline 13 & Materials cost & $200 & \\ \hline 14 & Conversion cost & 50 & % \\ \hline 15 & Ending work in process inventory: & 70 & % \\ \hline 16 & Units in process & $11 & \\ \hline 17 & Completion with respect to materials & & \\ \hline 18 & Completion with respect to conversion & & \\ \hline \end{tabular} (d) What is the cost per equivalent unit for conversion? (Round your answer to 2 decimal places.) (e) What is the cost of the units transferred out? (Round your cost per equivalent unit to 2 decimal places.) (f) Which of the following statements are true? (You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer. Any boxes left with a question mark will be automatically graded as incorrect.) (a) What is the equivalent units of production for materials? (b) What is the equivalent units of production for conversion? (c) What is the cost per equivalent unit for materials? (Round your answer to 2 decimal places.) (d) What is the cost per equivalent unit for conversion? (Round your answer to 2 decimal places.)