PLEASE HELP!!!!

9)

Elard Company uses the FIFO method in its process costing system. The first processing department, the Welding Department, started the month with 33,000 units in its beginning work in process inventory that were 80% complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was $101,330. An additional 83,000 units were started into production during the month. There were 43,000 units in the ending work in process inventory of the Welding Department that were 90% complete with respect to conversion costs. A total of $780,495 in conversion costs were incurred in the department during the month.

The cost per equivalent unit for conversion costs is closest to:

a) 8.74 b) 9.15 c) 9.40

10)

Tepla Corporation uses the FIFO method in its process costing system. Operating data for the Curing Department for the month of March appear below:

	Units	Percent Complete with Respect to conversion
Beginning work in process inventory	6,500	70%
Transferred in from the prior department during March	65,000
Completed and transferred to the next department during March	69,600
Ending work in process inventory	1,900	40%

According to the company's records, the conversion cost in beginning work in process inventory was $40,750 at the beginning of March. The cost per equivalent unit for conversion costs for March was $9.50.

How much conversion cost would be assigned to the units completed and transferred out of the department during March?

a) 617,975 b) 658,725 c) 617,500 d) 661,200