Campbell Corporation

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.

Refer to Campbell Corporation. Assuming a weighted average method of process costing, compute the average cost per EUP for conversion.

Select one:

a. $39.90

b. $47.59

c. $45.00

d. $43.03