no need to explain

Question 43 2 pts During April, the production department of a process operations system completed and transferred to finished goods 18,000 units that were in process at the beginning of April and 90,000 units that were started and completed in April. April's beginning inventory units were 100% complete with respect to materials and 40% complete with respect to labor. At the end of April, 30.000 additional units were in process in the production department and were 100% complete with respect to materials and 60% complete with respect to labor. The beginning inventory included materials cost of $107.000 and the production department incurred direct materials cost of $329,000 during the month. Compute the direct materials cost per equivalent unit for the department using the weighted- average method $4.03 $3.16 $2.38 $3.05 $2.57 D Question 44 2 pts Andrews Corporation uses the weighted-average method of process costing. The following information is available for February in its Polishing Department: Equivalent units of production-direct materials Equivalent units of production-conversion Costs in beginning Work in Process-direct materials Costs in beginning Work in Process-conversion Costs incurred in February-direct materials Costs incurred in February-conversion 110,000EUP 95,000EUP $ 49,000 $ 36,000 $ 414,000 520,000 The cost per equivalent unit of production for conversion is: $4.21 $4.97 $5.05 $9.26 $5.85 Direct Materials Conversion 50,000 50,000 Equivalent Units of Production Units Completed and transferred out Units in Ending Work in Process: Direct Materials (15,000 100%) Conversion (15.000 80%) Equivalent Units of Production 15.000 65,000 12,000 62.000 $40,500 $59.700 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs Cost per equivalent unit 136.000 $176,500 183,100 $242,800 per $ 2.71 EUP $3.92 per EUP The total materials costs transferred out of the Canning Department equals: $136,000. $176,150 $176,500 $196,000 $135.500