he Weiss Tractor Company manufactures small garden tractors on a highly automated assembly line. Its costing system uses two cost categories, direct materials and conversion costs. Each tractor must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Townsend Tractor uses weighted-average costing.

Data for the Assembly for April 2008 are :
Work in process, beginning inventory	400 units
Direct materials (100% complete)
Conversion costs (40% complete)
Units started during April	1,200 units
Work in process, ending inventory:	250 units
Direct materials (100% complete)
Conversion costs (80% complete)

Costs for April 2008:

Work in process, beginning inventory:

Direct materials

$230,000

Conversion costs

$220,000

Direct materials costs added during April

$700,000

$1,175,000

What is the conversion cost per equivalent unit in April?

	A.	$1,250.00
	B.	$900.00
	C.	$575.00
	D.	$581.25