Using the Production Report below, please answer this question: How many cell phones were started into production in the manufacturing department at the beginning of the period, what is the conversion cost per unit for this process, and how much total was spent on materials for this process?

a. 7,500, 50,000, and 94,500

b. 95,000, $53.44, and $1,938,191

c. 95,000, $53.44, and $204.02

d. 102,500, $5,050,000, $204.02

Kenzie's Cell Phones Manufacturing Department Production Report (Model 1000) (Weighted Average Method) Quantity Schedule and Equivalent Units Quantity Schedule Units to be Accounted for: WIP, Beg (75% for RM, 30% for Conversion) 7,500 Started into Production 95,000 Total Units 102,500 Equivalent Units (EU) Materials Conversion Transferred into the Production Process 90,000 90,000 WIP, ending (60% for RM, 25% for conversion) 9,500 4,500 Total Units and EU 99,500 94,500 Costs per EU Total Cost Materials Conversion Per Unit WIP, Beginning $ 350,000300,000 50,000 25,000,000 $ 20,000,000 $ 5,000,000 $ 25,350,000 20,300,000 $ 5,050,000 Costs added this period Total Costs Equivalent Units (from above) 99,500 94,500 $204.02$53.44 $ 257.46 Cost Reconciliation Transferred to Finishing 90,000 $257.46 WIP, ending $ 23,171,333 Materials at $204.02 Conversion at $53.44 $1,938,191 $240,476 $ 2,178,667 $25,350,000 Total Ending WIP Total Costs