Inter Manufacturing Company manufactures expensive chairs. The following data relates to the month of January 2007. UnitsBeginning Work in Process (1-1-07)3,000Completed and transferred out during January10,000Ending Work in Process (31-1-07)5,000Costs added during January Percentage of CompletionBeginning Work in Process (1-1-07)60%Ending Work in Process (31-1-07)40%Costs added during January Total costsBeginning Work in Process (1-1-07)$60,300Costs added during January$160,000 Conversion costsBeginning Work in Process (1-1-07)$5,200Costs added during January$52,400 The company uses Weighted Average Process Costing Method and materials are added at the beginning of the process.

The equivalent units of production for conversion costs (January)

The equivalent units of production for material cost (January)

The total unit cost

Cost per unit for material

The unit cost for conversion

Ending work in process

Transferred out costs

A.	15,000
B.	$67,525.63
C.	$15.65
D.	10,000
E.	$16.45
F.	$10.85
G.	$126,366.65
H.	$4.43
I.	11,000
J.	$15.28
K.	13,000
L.	$156,466.67
M.	$4.80
N.	12,000
O.	$63,833.33
P.	$152,466.60
Q.	$83,133.33