Kansas Company Uses the Weighted-Average Method in Its Process Costing

question 87

Multiple Choice

Kansas Company uses the weighted-average method in its process costing system. Operating data for the first processing department for the month of June appear below:
$\begin{array}{llc}&&\text { Percent Complete with Respect to }\\&\text { Units}&\text { Conversion}\\\text { Beginning work-in-process } & 11,000 & 50 \% \\\text { inventory } && \\\text { Started into production during June } & 98,000 \\\text { Ending work-in-process inventory } & 21,000 & 80 \%\end{array}$

According to the company's records, the conversion cost in beginning work-in-process inventory was $46,915 at the beginning of June. Additional conversion costs of $825,183 were incurred in the department during the month.
What was the cost per equivalent unit for conversion costs for the month? (Round your answer to 3 decimal places.)

• A) $8.420.
• B) $6.934.
• C) $8.530.
• D) $8.322.

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Definitions:

Achiral

A term for molecules that are identical to their mirror images and cannot rotate plane-polarized light.

Amino Acids

Organic compounds used as the building blocks of proteins, containing both an amino group and a carboxylic acid group.

Single Letter Code

The system of representing amino acids or nucleotides using single letter abbreviations to simplify notation in sequences.

Peptide

Short chains of amino acid monomers linked by peptide (amide) bonds, playing crucial roles in biological functions.