During September,the Filtering Department of Downtown Center,Inc

question 159

Multiple Choice

During September,the Filtering Department of Downtown Center,Inc.had a beginning Work-in-Process Inventory of 600 units with costs of $72,000.During the month,700 units were transferred in from the Milling Department with costs of $209,000.It had 600 units in ending Work-in-Process Inventory.What is the cost per equivalent unit of production for the transferred in units that were transferred to the Filtering Department in September under the first-in,first-out (FIFO) method? (Round your answer to the nearest cent. )

• A)$55.38 per equivalent unit of production for transferred in
• B)$1.00 per equivalent unit of production for transferred in
• C)$54.17 per equivalent unit of production for transferred in
• D)$298.57 per equivalent unit of production for transferred in

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