Gunes Corporation uses the weighted-average method in its process costing system. This month, the beginning Inventory in the first processing department consisted of 1,400 units. The costs and percentage completion of these units in beginning Inventory were: Percent Complete 65% 30% Cost $11,200 $13,400 Materials costs Conversion costs A total of 9,100 units were started and 8,000 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: Materials costs Conversion costs Cost $ 142,700 $360,100 The ending Inventory was 50% complete with respect to materials and 35% complete with respect to conversion costs. The cost per equivalent unit for materials for the month in the first processing department is closest to: Multiple Choice $16.64 O O $15.23 O $14.63 $13.49 O Annenbaum Corporation uses the welghted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 2,300 units. The costs and percentage completion of these units in beginning inventory were: Percent Complete 65% 45% Cost $7,600 $8,700 Materials costs Conversion costs A total of 10.300 units were started and 7,800 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: Materials costs Conversion costs Cost $127,400 $ 208,900 The ending Inventory was 50% complete with respect to materials and 35% complete with respect to conversion costs. What are the equivalent units for conversion costs for the month in the first processing department? Multiple Choice O 9,480 7,800 O 1,680 O O 12,600 Annenbaum Corporation uses the welghted-average method in its process costing system. This month, the beginning Inventory in the first processing department consisted of 600 units. The costs and percentage completion of these units in beginning Inventory were: Percent Complete 65% 45% Cost $5,900 $7,000 Materials costs Conversion costs A total of 6.900 units were started and 6,100 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: Materials costs Conversion costs Cost $125,700 $207, 200 The ending Inventory was 50% complete with respect to materials and 35% complete with respect to conversion costs. The cost per equivalent unit for materials for the month in the first processing department is closest to: Multiple Choice $17.83 O $18.43 $19.35 $17.01 O