Ice Cream Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below: Beginning work in process inventory: Units in beginning work in process inventory 1,500 13,600 Materials costs Conversion costs $ 5,700 Percent complete with respect to materials 75% Percent complete with respect to conversion 20% Units started into production during the month 10,200 Units completed and transferred to the next department 9,100 during the month Materials costs added during the month Conversion costs added during the month Ending work in process inventory: Units in ending work in process inventory 172,700 s 242,700 2,600 Percent complete with respect to materials 90% Percent complete with respect to conversion 30% The cost per equivalent unit for materials for the month in the first processing department is closest to: Multiple Choice $14.77 $15.71 %14.46 $16.28 B Corporation uses the weighted-average method in its process costing system. The Assembly Department started the month with 4,600 units in its beginning work in process inventory. An additional 67,500 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 31,000 units in the ending work in process inventory of the Assembly Department that were 60% complete with respect to conversion costs. What were the equivalent units for conversion costs in the Assembly Department for the month? Multiple Choice 41,100 93,900 56,480 H Inc. uses the weighted-average method in its process costing. The following data concern the company's Mixing Department for the month of December. Materials Conversion Work in process, December 1 Cost added to production in the Mixing Department during December Equivalent units of production for December $8,530 9,528 $226,900 284,632 10,300 9,800 Required: Compute the cost per equivalent unit for materials and conversion for the Mixing Department in December. (Round your answers to 2 decimal places.) Materials Conversion Cost per equivalent unit