Lowler 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:

Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places. The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to:

A. $102,383

B. $71,668

C. $31,711

D. $10,238

The cost per equivalent unit for conversion costs for the first department for the month is closest to:

A. $46.62

B. $43.26

C. $44.40

D. $37.66

What are the equivalent units for materrials for the month in the first processing department?

A. $1,050

B. $8,450

C. $8,900

D. $7,400