Q.18

Nongshin Company has two manufacturing processes for its instant noodles: frying noodles and packaging. Selected production and cost data of Nonsghin follow for November:

Units	Frying Department	Packaging Department
Beginning work-in-process, Oct. 31	4,700	8,200
Started in Nov.	77,000
Transferred in during Nov.		75,600
Completed and transferred out during Nov.	75,600	79,900

The direct materials are added at the end of frying department and at the beginning of packaging department. The conversion costs are evenly added throughout the manufacturing processes in both frying and packaging departments.

On October 31, the Frying Department's ending Work-in-Process Inventory was 40% complete for conversion costs and the Packaging Department's ending Work-in-Process Inventory was 55% complete for conversion costs. The weighted-average method is used.

In November, the Frying Department has $2,090 of direct materials costs to account for and $1,174 of conversion costs to account for, and the Packaging Department has $1,638 of direct material costs to account for and $1,984.50 of conversion costs to account for.

1. Q18. Find the packaging departments cost per equivalent unit of production for conversion costs. Round to the nearest cents.

   		$0.15
   		$0.18
   		$0.21
   		$0.24