The following informaiton is used for Questions 2-5 Yoder Corporation uses the weighted-average method in its process costing system. The following data pertain to operations in the first processing department for a recent month:

Work in process, beginning:

Units in process.. 40,000

Percent complete with respect to materials. 70%

Percent complete with respect to conversion. 60%

Costs in the beginning inventory:

Materials cost $8,200

Conversion cost $4,800

Units started into production during the month 750,000

Units completed and transferred out during the month 760,000

Costs added to production during the month:

Materials cost $262,000

Conversion cost $149,000

Work in process, ending:

Units in process 30,000

Percent complete with respect to materials..... 40%

Percent complete with respect to conversion.. 30%

What were the total equivalent units for conversion costs during the month?

760,000 equivalent units

769.000 equivalent units

790,000 equivalent units

730,000 equivalent units

None of the above

3) What was the cost per equivalent unit for conversion costs during the month?

$0.40.

$0.25

$0.45

$0.20

4) What was the cost per equivalent unit for materials during the month?

$0.30

$0.25

$0.20

$0.35