Question $12$

$0$ out of $3$ points

Beta Company manufactures motors for treadmills. Its costing system uses two cost

X

categories, direct materials and conversion costs. Each product must pass through

the Assembly Department and the Testing Department. Direct materials are added at

the beginning of the production process. Conversion costs are allocated evenly

throughout the production. Beta Company uses the first$-$in$-$first$-$out $($FIFO$)$ method

of process costing

Data for the Assembly Department for September $2023$ are:

Work in process, beginning inventory

$298$ units

Direct materials $(100\%$ complete$)$

Conversion costs complete$)$

Units started during September

Work in process, ending inventory:

Direct materials $(100\%$ complete$)$

Conversion costs $(85\%$ complete$)$

$1005$ units

$279$ units

Costs for September $2023$:

Work in process, beginning inventory:

Direct materials

Conversion costs

Direct materials costs added during September

Conversion costs added during September

$$88430$

$$119703$

$$598133$

$$394132$

Compute the Assembly Department's conversion costs per equivalent unit for the

month of September $2023.($Round the final answer to $2$ decimal places.$)$

Selected Answer: $289\mathrm{.}52$

Correct Answer: $345\mathrm{.}14+-2$