Atwich Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 600 units. The costs and percentage completion of these units in beginning inventory were: 
A total of 5,100 units were started and 4,400 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: 
The ending inventory was 75% complete with respect to materials and 10% complete with respect to conversion costs.
Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places.
-The cost per equivalent unit for conversion costs for the first department for the month is closest to:
Definitions:
Contingency Theory
A leadership theory that suggests the effectiveness of a leader's style is contingent on the context and task at hand.
Situation Favorability
The degree to which circumstances or conditions are beneficial or advantageous for a specific purpose or action.
Position Power
The authority and influence a person holds in an organization by virtue of the position they occupy.
Task Motivated
Refers to individuals or leaders who are primarily focused on completing tasks and achieving goals.
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