Dente Pasta Ltd. a specialty pasta maker gives us their data for the year: WIP inventory, beginning 0 units Units started 7,200 units Units completed and transferred out 6,700 units WIP inventory, ending 500 units Direct materials $12,600 Direct labour $6,100 Manufacturing overhead $3,500 Units in ending WIP inventory were 100% complete for materials and 40% complete for conversion costs.

. On December 31, the cost per equivalent unit for direct materials at Dente Pasta Ltd. would be closest to

A. $1.75 B. $1.83 C. $1.39 D. $1.64

\. On December 31, the cost per equivalent unit for conversion costs at Dente Pasta Ltd. would be closest to

A. $0.88 B. $1.39 C. $1.33 D. $1.75

On December 31, the total cost of the units in ending WIP at Dente Pasta Ltd. would be closest to A. $1,153. B. $1,052. C. $21,047. D. $1,571:

. On December 31, the total costs of units and transferred at Dente Pasta would be closest to A. $1,153. B. $22,617. C. $21,038. D. $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$