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

question 49

Multiple Choice

Nebraska Company uses the weighted-average method in its process costing system.The first processing department,the Welding Department,started the month with 18,000 units in its beginning work-in-process inventory that were 30% complete with respect to conversion costs.The conversion cost in this beginning work-in-process inventory was $44,820.An additional 90,000 units were started into production during the month.There were 21,000 units in the ending work-in-process inventory of the Welding Department that were 10% complete with respect to conversion costs.A total of $677,970 in conversion costs were incurred in the department during the month.What would be the cost per equivalent unit for conversion costs for the month? (Round to three decimal places. )

• A) $8.112.
• B) $8.300.
• C) $7.533.
• D) $6.108.

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