In April, one of the processing departments at Terada Corporation had beginning work in process Inventory of $41,000 and ending work in process Inventory of $47,000. During the month $264.000 of costs were added to production and the cost of units transferred out from the department was $258,000. In the department's cost reconciliation report for April, the total cost to be accounted for under the weighted-average method would be: Multiple Choice $88,000 $305,000 O $610,000 O $569.000 Domingo Corporation uses the welghted-average method in its process costing system. This month, the beginning Inventory in the first processing department consisted of 1,100 units. The costs and percentage completion of these units in beginning inventory were: Materials costs Conversion costs Cost $ 6,200 $ 2,400 Percent Complete 50% 20% A total of 7,500 units were started and 6,800 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 $159,400 $121,100 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 O 8,600 O 8,150 6.800 O 1.350 Domingo Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory In the first processing department consisted of 1,500 units. The costs and percentage completion of these units in beginning Inventory were: Percent Complete 50% 20% Cost $ 6,600 $ 2,800 Materials costs Conversion costs A total of 7,900 units were started and 7,200 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 $159,800 $121,500 The ending Inventory was 85% complete with respect to materials and 75% 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 $15.77 $16.54 O O $18.35 $16.29