QUESTION 30 Northfield, Inc. manufactures gravel and uses weighted average process costing. In the Crushing Department, direct materials are added at the beginning of the process, and conversion costs are added evenly throughout the process. This month, the Crushing Department had the following data: Units accounted for: Completed/transferred out 34,000 units 34,000 EU for DM 34,000 EU for CC Ending WIP 8,000 units 8,000 EU for DM 4,800 EU for CC (40% complete for CC) Total 42,000 units 42,000 EU for DM 38,800 EU for CC The Crushing Department determined that the costs per equivalent unit were $1.50 per EU for direct materials and $6.19 per EU for conversion costs. Using this information, what is the cost assigned to the units that were transferred out of the Crushing Department and into the Packaging Department? O A. $261,460 B. $303,172 C. $298,372 D. $98,432 Ridgewood, Inc. manufactures upholstery fabric and uses process costing. In the Weaving Department, direct materials are added at the beginning of the process, and conversion costs are added evenly throughout the process. During the month, the Weaving Department used $250,000 of direct materials and $182,500 of conversion costs. At the end of the month, 12,500 equivalent units of direct materials and 11,375 equivalent units of conversion costs had been used. What is the cost per equivalent unit for direct materials? (Round answer to the nearest cent.) A. $16.04 per EU B. $20.00 per EU O C. $15.00 per EU O D. $9.60 per EU