Hache Corporation uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 17,350 units in its beginning work in process inventory that were 20% complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was $7,760. An additional 89,700 units were started into production during the month and 92,700 units were completed in the Welding Department and transferred to the next processing department. There were 14,350 units in the ending work in process inventory of the Welding Department that were 90% complete with respect to conversion costs. A total of $203,100 in conversion costs were incurred in the department during the month. The cost per equivalent unit for conversion costs for the month is closest to:

Multiple Choice

• $1.996

• $2.235

• $2.000

• $2.309

Domingo Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 700 units. The costs and percentage completion of these units in beginning inventory were:

	Cost	Percent Complete
Materials costs	$ 5,800	50%
Conversion costs	$ 2,000	20%

A total of 7,100 units were started and 6,400 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

	Cost
Materials costs	$ 159,000
Conversion costs	$ 120,700

The ending inventory was 85% complete with respect to materials and 75% complete with respect to conversion costs.

What are the equivalent units for conversion costs for the month in the first processing department?

Multiple Choice

• 1,050

• 7,450

• 7,800

• 6,400