Using the production cost report to compare the actual direct materials and conversion costs with expected amounts would be part of decision making for A. evaluating performance B. controlling costs C. preparing the financial statements D. identifying the most profitable products Jackson Company has the following information for the current period for the Mixing Department: Costs of beginning work-in-process: Direct materials Conversion costs $13,000 21,000 Costs added during the period: Direct materials Conversion costs 125,000 160,000 Equivalent units of production for: Direct materials Conversion costs 12,800 units 9,200 units Using the weighted - average method, what is the cost per equivalent unit of production for materials? A. $2.66 B. $10.78 C. $22.27 D. $19.67 At the end of the month, Michael Company calculated equivalent units of production in the second processing department, the Packaging Department, as shown below: UNITS Units accounted for Completed and transferred out Ending work-in-process Equivalent Units Transferred In 57,000 4,000 61,000 Equivalent Units Direct Materials Costs 57,000 4,000 61,000 Equivalent Units Conversion Costs 57,000 2,400 59,400 The cost per equivalent unit using the weighted - average method is $4 for material costs, $5 for conversion costs, and $6 for transferred in. What is the total cost of the units completed and transferred out? A. $891,000 B. $855,000 C. $366,054 D. $889,400