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A company's

Question $23$

$1pts$

$23.$ KSG Corporation manufactures car seats. Its' costing system utilizes two cost categories, direct materials and conversion costs. Each product passes through Department A and Department $B$ during production. Direct materials are added at the beginning of production and conversion costs are allocated evenly throughout production. Using the data below for Department $A,$ what is the unit cost per equivalent unit of beginning inventory in Department $A($round your final answer to the nearest whole dollar$)?$

Department A:

Work$-$in$-$Process Inventory $(30\%$ converted$)=200$ units

Units started during the month $=1,000$ units

Work$-$in$-$Process Ending Inventory $=240$ units

Direct Materials Cost $=$$$150,000$

Conversion Costs $=$$$208,000$

Direct Materials added during the month $=$$$606,000$

Conversion costs added during the month $=$$$431,000$

a$.$ $$750$

b$.$ $$6,975$

c$.$ $$3,395$

d$.$ $$4,217$

Part $2,$ using the information in question $23$ above, how many units were completed amd transferred out of Department A during the month?