The following information is to be used for questions 6 10.

Inacio Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Beginning work in process inventory:

Units in beginning work in process inventory 800

Materials costs $ 12,900

Conversion costs $ 5,000

Percent complete with respect to materials 75 %

Percent complete with respect to conversion 20 %

Units started into production during the month 9,500

Units transferred to the next department during the month 8,400

Materials costs added during the month $ 172,000

Conversion costs added during the month $ 240,200

Ending work in process inventory: Units in ending work in process inventory 1,900

Percent complete with respect to materials 90 %

Percent complete with respect to conversion 30 %

6. The cost per equivalent unit for materials for the month in the first processing department is closest to:

A) $17.01 B) $17.95 C) $16.70 D) $18.29

7. The cost per equivalent unit for conversion costs for the month in the first processing department is closest to:

A) $ 27.34 B) $ 25.99 C) $ 31.54 D) $ 18. 65

8. The total equivalent units for conversion costs for the month in the first processing department is closest to:

A) 6,540 equivalent units B) 8,225 equivalent units C ) 9,480 equivalent units D) 8970 equivalent units

9. The ending balance in work in process at the end of the month is closest to:

A) $ 58,925 B) $ 46,855 C) $ 49,868 D) $ 51,445

10. The cost transferred out of work in process with the completed units from the processing department is closest to:

A) $ 325,896 B) $ 402,785 C) $ 383,245 D) $ 426,795