Riordan Corporation has two production departments and its production cycle starts in

Department A and ends in Department $B.$ In Department $B,$ all materials are added at the

beginning of the process, and conversion costs are added evenly during the process. The

following information is available for Department $B\text{'}$s production activity in October:

What are the total equivalent units of production for transferred$-$in costs, using the weighted:

average method? $[]$

A$)4,500$

B$)4,410$

C$)4,200$

D$)3,800$

If the conversion cost in the beginning WIP was $$1,000$ and the conversion cost added during the

period was $$11,000,$ what would be the "cost per equivalent unit" with respect to conversion

costs, using the weighted$-$average method $($Round to the $2$ decimal places if necessary$)?[]$

A$)$ $$2\mathrm{.}67$

B$)$ $$2\mathrm{.}99$

C$)$ $$2\mathrm{.}74$

D$)$ $$2\mathrm{.}80$