Process costing would be appropriate for each of the following except? A) Custom furniture. B) Oil refining. C) Grain milling. D) Newsprint production. David Company uses the FIFO method in its process costing system. The first processing department, the Welding Department, started the month with 20,000 units that were 80% complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was $123,200. An additional 65,000 units were started into production during the month. There were 19,000 units in the ending work in process inventory of the Welding Department that were 10% complete with respect to conversion costs. A total of $389,250 in conversion costs were incurred in the department during the month. What would be the cost per equivalent unit for conversion costs for the month? (Round your answers to three decimal places) A) $4.634. B) $5.988. C) $7.547 D) $7.500. David Company uses the FIFO method in its process costing system. The first processing department, the Welding Department, started the month with 20,000 units that were 80% complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was $123,200. An additional 65,000 units were started into production during the month. There were 19,000 units in the ending work in process inventory of the Welding Department that were 10% complete with respect to conversion costs. A total of $389,250 in conversion costs were incurred in the department during the month. What would be the cost per equivalent unit for conversion costs for the month? (Round your answers to three decimal places) A) $4.634 B) $5.988. C) $7.547 D) $7.500. The following data were taken from the accounting records of the Hazel Corporation which uses the weighted-average method in its process costing system: Beginning work in process inventory ( 100% complete as to materials; 70% complete as to conversion) 30,000 units Started in process during the period 90,000 units Ending work in process inventory (100\% complete as to materials; 60% complete as to conversion) 20,000 units The equivalent units of production for conversion costs were? A) 100,000 . B) 102,000. C) 11,000. D) 112,000 . Baker Company uses the weighted-average method in its process costing system. The Assembly Department started the month with 8,000 units in its beginning work in process inventory that were 90% complete with respect to conversion costs. An additional 95,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 11,000 units in the ending work in process inventory of the Assembly Department that were 90% complete with respect to conversion costs. What were the equivalent units of production for conversion costs in the Assembly Department for the month? A) 92,000 . B) 94,700 . C) 98,000 . D) 101,900