Davies Manufacturing uses the weighted average method in its operations and shows the following information for its first processing department:

		Percent Complete
	Units	Materials	Conversion
Work in process, beginning	300	85%	40%
Started into production	9,100
Completed and transferred out	8,700
Work in process, ending	700	80%	20%
		Materials	Conversion
Work in process, beginning		$7,545	$4,900
Cost added during August		$240,300	$242,400

Assume the number of equivalent units for Materials is 9,300. What is the cost perequivalent unit for Materials?

A.

26.60

B.

25.84

C.

26.65

D.

26.06

Assume the cost per equivalent unit for Conversion Costs is $27.98. What is the cost of units transferred out for Conversion Costs?

	A.	$19,586
	B.	$243,426
	C.	$254,618
	D.	$235,032