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

question 18

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:
$$\begin{array} { | l | c | c | } \hline & \text { Units } & \begin{array} { c } \text { Percent Complete with } \\\text { Respect to Comersion }\end{array} \\\hline \begin{array} { l } \text { Beginning work-in- } \\\text { process inventory }\end{array} & 11,000 & 50 \% \\\hline \begin{array} { l } \text { Started into } \\\text { production during } \\\text { June }\end{array} & 98,000 & \\\hline \begin{array} { l } \text { Ending work-in- } \\\text { process inventory }\end{array} & 21,000 & 80 \% \\\hline\end{array}$$
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 to three decimal places. )

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

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