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The Assembly Department of ByteSize, Inc., manufacturer of computers, incurred $300,000 in direct material costs and $90,000 in conversion costs. The equivalent units of production for direct materials and conversion costs are 1,500 and 700, respectively. The weighted - average method is used. The cost per equivalent unit of production (EUP) for conversion costs is (Round your answer to the nearest cent.) O A. $428.57 per EUP O B. $200.00 per EUP O C. $128.57 per EUP O D. $60.00 per EUPThomas Manufacturing produces a chemical pesticide and uses process costing. There are three processing departments-Mixing, Refining, and Packaging. On January 1, the Refining Department had 2,000 gallons of partially processed product in production. During January, 36,000 gallons were transferred in from the Mixing Department, and 31,000 gallons were completed and transferred out. At the end of the month, there were 7,000 gallons of partially processed product remaining in the Refining Department. See additional details below. Refining Department, beginning balance at January 1 Quantity: 2,000 units (partially processed) Cost: $15,600 of costs transferred in $1,600 of materials cost $4,500 of conversion cost $21,700 total account balance Costs added during January O A. $1.25 O B. $2.74 O C. $1.29 O D. $6.80The WorkinProcess Inventory account of a department is unedited when overallucaon of manufacturing overhead occurs in that depament. Process casting is used. 0 True 0 False Which of the following is an example of how managers use production cost reports to control costs? O A. promoting products that are most profitable O B. determining if newer, more efficient equipment should be acquired O C. providing cost of goods sold for the income statement O D. setting product prices high enough for the company to be profitableThe Polishing Department of Gaura, Inc. had 18,000 units in process on June 1 and received 30,000 units from the Machining Department. What is the number of units to account for by the Polishing Department for June? The company uses the FIFO costing method. 0 A. 40,000 units 0 B. 18,000 units 0 C. 12,000 units 0 D. 30,000 units