The next two questions are based on the following information. Baruch company adopts the weighted average method in its process costing system and provides the following data from its first processing department: Number of units Materials cost Conversion cost Beginning Work in Process Inventory: 175 $4,000 $325 Materials: 30% complete Conversion: 20% complete Production started during June 400 $20,000 $15,400 125 Production completed during June Ending Work in Process Inventory: Materials: 40% complete Conversion: 10% complete 2 How much is the cost of equivalent unit for Materials and Conversion? (Choose the closest answer.) Materials Conversion $46 $30 $30 $46 $34 S48 $34 E None of the above 548 3 Calculate the cost of units transferred out to the next department. A S 15,300 B S 21.600 C S 36,900 D $ 34,050 E None of the above