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2 () 11 ?What is the direct materials cost per equivalent unit during March $995 $950 $636 $313 2 () 12 ?What is the conversion cost per equivalent unit in March $1,595.52 $1.345.52. $1,066.52 $1,409.52 2 () 13 U What amount of direct materials costs is assigned to the ending Work- ?in-Process account for March $63,636 $75,075 $31,363 $95,000 3 () 14 a Which of the following entries is correct when the costs of the rework is ?normal and common to all the jobs Dr. Manufacturing Overhead Control XXX Cr. Materials Control XXX Cr. Wages Payable Control XXX Cr. Manufacturing Overhead Allocated XXX XXX Dr.Wages Payable Control Cr. Manufacturing Overhead Allocated XXX Dr. Work-in-Process Control XXX Dr. Materials Control XXX Cr.Wages Payable Control XXX Cr.Manufacturing Overhead Allocated XXX Dr.Wages Payable Control XXX Dr.Manufacturing Overhead Allocated XXX Cr.Manufacturing Overhead Control XXX Cr. Materials Control XXX 2 () 10 Answer Questions 10-13 depends on the following information ABC manufactures music player that has two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department, and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. The company uses weighted average costing The following information is available for the month of March for the Assembly department Work in process, beginning inventory 300 units Conversion costs (30% complete) 800 units Units started during April Work in process, ending inventory: 100 units Conversion costs (50% complete) The cost details for the month of March are as follows :Work in process, beginning inventory Direct materials $345.000 Conversion costs $360,000 Direct materials costs added during April $700,000 Conversion costs added during April $1,120,000 What are the equivalent units for direct materials and conversion costs, ?respectively, for March units: 1.050 units 1.100 units: 1050 units 1000 units: 1.100 units 1.100 units: 1.100 units 1,050 2 () 11 a ?What is the direct materials cost per equivalent unit during March $995 $950 $636 $313 2 () 12 ?What is the conversion cost per equivalent unit in March $1.595.52 $1,345.52 $1,066.52 $1,409.52 2 () 13 What amount of direct materials costs is assigned to the ending Work- ?in-Process account for March $63.636 $75,075 $31,363 $95.000