In the month of June, department X had 10,000 units in beginning work in process that were 70% complete. During June, 40,000 units were completed and transferred into production from another department. At the end of June, there were 5,000 units in ending work in process that were 40% complete. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. The total cost for materials was $450,000 and conversion was $400,000.

7. What was the unit materials costs in June? a) $8.18 b) $9.00 c) $10.00 d) $10.71

8. What was the unit conversion cost in June? a) $7.27 b) $7.69 c) $8.88 d) $9.52

9. What was the total manufacturing cost per unit? a) $19.52 b) $17.69 c) $17.97 d) $18.88