Please answer the following multipme choice questions

Student Metaline Corp. uses the weighted average method for inventory costs and had the following information available for the year. Equivalent units of production for the year are: Beginning inventory of Work in Process (40% complete, $1,100) 200 units 400 units Ending inventory of Work in Process (80% complete) Total units started during the year 3,200 units A. 3,200 units B. 3,320 units C. 3,240 units. D. 3,520 units. E. 3,800 units. 2. A production department's output for the most recent month consisted of 10,000 units completed and transferred to the next stage of production and 10,000 units in ending Work in Process inventory. The units in ending Work in Process inventory were 50% complete with respect to both direct materials and conversion costs. There were 1,000 units in beginning Work in Process inventory, and they were 70% complete with respect to both direct materials and conversion costs. Calculate the equivalent units of production for the month, assuming the company uses the weighted average method A. 10,000 units B. 10,300 units C. 15,000 units. D. 15,300 units. E. 10,700 units. 3. A company uses a process costing system. Its Assembly Department's beginning inventory consisted of 30,000 units, 75% complete with respect to direct labor and overhead. The department completed and transferred out 127,500 units this period. The ending inventory consists of 20,000 units that are 25% complete with respect to direct labor and overhead. All direct materials are added at the beginning of the process. The department incurred direct labor costs of $24,000 and overhead costs of $32,000 for the period. Assuming the weighted average method, the direct labor cost per equivalent unit (rounded to the nearest cent) is: A. $0.14 B. $0.16 C. $0.18 D. $0.30 E. $0.37