Please help!

0 shown below: At the end of the month, Newton Company calculated equivalent units of production in the Assembly Department (the second processing department) UNITS Equivalent Units Equivalent Units Equivalent Units Units accounted for Transferred in Direct Materials Costs Conversion Costs Completed and transferred out 33,000 33.000 33.000 Ending work-in-process 5,000 5,000 3.000 38,000 38.000 36,000 The cost per equivalent unit using the weighted average method is $4 for transferred in. $2 for material costs and $1 for conversion costs. What is the total cost of the units completed and transferred out? O A. $244.000 OB. $231.000 O C. $252.000 OD $38,006 The Johnson Company manufactures tote bags and adds all materials at the beginning of the process. The cost of materials for the beginning work-in-process is $15,000 and material costs added during the period was $95,300. The equivalent units of production for materials is 40,000 units. Using the weighted - average method, what is the cost per equivalent unit for materials? O A. $0.38 OB. $2.38 C. $2.76 OD. $3.76