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Bustrol Corporation uses the weighited-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 800 units.

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Bustrol Corporation uses the weighited-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 800 units. The costs and percentage cormpletion of these units in beginning inventory were: A total of 8.400 units were started and 7,500 units were fransierred to the second processing depariment daring the month. The folowing costs were incutred in the first processing department during the miontht The ending inventofy was 703 complete with respect to materials and 60% complete with respect to conversion costs. The cost per equmalent unit for coriversion costs for the tint departaent fot the month is closest to

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