The Adams Company Uses a Process System

question 6

Multiple Choice

The Adams Company uses a process system.During the current period,1,600 units were started and 1,200 units were completed and transferred out.Ending units were 70% complete for materials and 35% complete for conversion costs.Direct materials costs added were $32,500 and conversion costs added were $31,400.There was no beginning WIP inventory and conversion costs are added evenly throughout the process.
-At the end of the period,the cost per equivalent unit for conversion costs would be closest to:

• A)$27.08.
• B)$23.43.
• C)$21.96.
• D)$26.17.

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