part a) What was the cost per equivalent unit for conversion cost?

a) $5.00

b) $12.30

c) $8.50

d) $14.75

part b) How much cost, in total, was transferred to the next department during the month?

a) $315,200

b) $306,000

c) $312,000

d) $317,100

[The following information applies to the questions displayed below.j below Jumper Company uses the weighted-average method in its process costing system. The following data pertain to operations in the first processing department for a recent month: Work in process, beginning: Units in process 400 Percent complete with respect to materials..... 75% Percent complete with respect to conversion. 50% Costs in the beginning inventory: $1,800 Materials cost Conversion cost S3,300 Units started into production during the month 15,000 Units completed and transferred out during the month.. 14,400 Costs added to production during the month: Materials cost $97,000 S215,000 Conversion cost Work in process, ending: Units in process Percent complete with respect to materials................... 80% 40% Percent complete with respect to conversion