Please refer to picture:

Material P is added at the beginning of work in the Mixing Department. Material Q is also added in the Mixing Department, but not until units of product are forty percent completed with regard to conversion. Conversion costs are incurred uniformly during the process.

Cost per equivalent unit for Material Q under the weighted-average method is calculated to be:

Multiple Choice

• $2.88.
• $5.42.
• $4.80.
• $3.14.
• $2.40.

Talamoto Co. manufactures a single product that goes through two processes mixing and cooking. The following data pertains to the Mixing Department for September. Work-in-process Inventory Sept. 1 33 I. 000 units Conversion complete 70% Work-in-prccess inventory Sept . 3 I] 2 2 , 0 DO units Conversion complete 50% Units started into production in Sept . 10l] , 0 DO Units completed and transferred out ? units Costs Workinprocess inventory Sept . 1 Material P $167,000 Material 0 153 .. 000 Conversion 167,000 Costs added in September Material P $251,000 Material 0 230 I. 000 Conversion 494,200 ' Material P is added at the beginning of work in the Mixing Department. Material 0 is also added in the Mixing Department, but not until units of product are forty percent completed with regard to conversion. Conversion costs are incurred uniformly during the process. Cost per equivalent unit for Material 0 under the weightedavera ge method is calculated to be