Q.87) The Ever Clean Refinery Company uses a weighted average process costing system to account for its refinery operations. Data from the month of October is presented in the table below:

	Direct Materials	Conversion Costs
Work-in-process costs, October 1	$7,000	$9,000
Costs added during October	$53,000	$101,000
Total equivalent units	1,200	1,100

What were the cost per equivalent unit with respect to direct materials and conversion costs (rounded to the nearest cent if necessary)?

A. Direct materials: $44.17; Conversion costs: $91.82

B. Direct materials: $50; Conversion costs: $100

C. Cannot be determined from this information.

D. Direct materials: $5.83; Conversion costs: $8.18