Vaughn Assembly Department has direct materials cost at $ 2 per unit and conversion cost at $ 8 per unit. There are 8900 units in ending Work in Process inventory, all of which are 65% complete related to conversion costs and fully complete related to direct materials. How much are total costs to be assigned to inventory if the weighted-average method is used?

$ 89000

$ 46280

$ 64080

$ 57850

Waterway Industries has equivalent units of production of 2000 for materials and for conversion costs. Total manufacturing costs are $210000. Total direct material costs are $159000. How much is the conversion cost per unit?

$10.50

$20.50

$25.50

$105.00