David Corporation uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 23,000 units in its beginning work in process inventory that were 60% complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was $136,200. An additional 91,000 units were started into production during the month. There were 20,000 units in the ending work in process inventory of the Welding Department that were 15% complete with respect to conversion costs. A total of $428,250 in conversion costs were incurred in the department during the month. What would be the cost per equivalent unit for conversion costs for the month?

a. 6.005

b. 4.415

c. 5.819

d. 6.203

Walborn Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in a particular department consisted of 17,500 units, 100% complete with respect to materials cost and 30% complete with respect to conversion costs. The total cost in the beginning work in process inventory was $25,000. A total of 52,000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $1.5 for materials and $3.2 for conversion costs. The total cost of the units completed and transferred out of the department was:

a. 259930

b. 194480

c. 233680

d. 244400