Copy - BIU H A . Merge & Center - %, Font Alignment Clipboard 5 . - Number 316 : X V for A B C D E F G This Homework Problem is similar to something you will see on a quiz for this chapter. This question (as many on the quiz) assumes that DL and OH are combined into "Conversion" as was explained in the video lecture(s) this week. Diston Company uses the weighted average method in its process costing system. The first processing department, the Welding Department, started the month with 18,000 units in its beginning work in process inventory that were completed and transfered out. The conversion cost in this beginning work in process inventory was $44,820. An additional 90,000 units were started into production during the month. There were 21,000 units in the ending work in process inventory of the Welding Department that were 10% complete with respect to conversion costs. A total of $677,970 in conversion costs were incurred in the department during the month. 4 What would be the cost per equivalent unit for conversion costs for the month? (Round off to three decimal places.) 8.11 8.30 7.63 6.11 YES NO NO NO 11 Worksheet to use: Conversion Physical Units 15 BWIP EUP 1000 Quit type % Complete 100% Quiz Type 2 13,000 BEAN UNITS Calibri BI U 11 A A ob CUE Le Copy Format Painter Clipboard S . === D. Te Wrap Test Merge & Center - DE $ - %, 800 Cond Forma Font Alignment Number Conversion Physical Units % Complete EUP 18,000 5 BWIP 6S/C 7 EWIP 78 EUP 100% 100% 18,000 UNITS 21,000 19 20 Costs: 21 Beginning 22 Started (Added this period) 23 Costs to Account for: TO (BWIP) =S/C -OR- STARTED (EWIP) =S/C 44,820 25 Cost per EU Costs to account for / EUP): 27 TO 28 EWIP 29 Costs Accounted for