The next twe questions are based on the following information dopts the weighted-average method in its Baruch conapany as process costing system and provides the following data from its first Number of units Materials cont Comversion cot 5325 Beginning Work in Process Inventory: 54,000 175 Materials: 30% complete Conversion: 20% complete Production started during June 400 $20,000$15,400 Production completed during June Ending Work in Process Inventory 125 Materials: Conversion: 40% complete 10% complete 2 How much is the cost per equivalent unit for Materials and Conversion? (Round the answer to the nearest dollar.) Materials A. B. c. D. S46 S48 $46 S48 Coversion $30 530 534 S34 E. None of the above 3 Calculate the cost of units completed and transferred out to the next department A S 15,300 B. S 21.600 CS36,900 b. s34,050 E. None of the above