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u Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Timekeeper Inc. uses weighted -

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u Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Timekeeper Inc. uses weighted - average costing. Data for the Assembly Department for June 2017 are: Work in process, beginning inventory 390 units Direct materials (100% complete) Conversion costs (55% complete) Units started during June 970 units Work in process, ending inventory: 200 units Direct materials (100% complete) Conversion costs (70% complete) Costs for June 2017: Work in process, beginning inventory: Direct materials $93,000 Direct materials Conversion costs Direct materials costs added during June Conversion costs added during June $93,000 $136,000 $600,000 $402,000 What is the direct materials cost per equivalent unit during June? A. $437.96 B. $517.24 C. $740.38 D. $509.56

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