Inacio Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below: Beginning work in process inventory: Units in beginning work in process inventory 2,700 Materials costs $14,800 Conversion costs $6,900 Percent complete with respect to materials 75 % Percent complete with respect to conversion 20 % Units started into production during the month 11,400 Units transferred to the next department during the month 10,300 Materials costs added during the month $173,900 Conversion costs added during the month $243,900 Ending work in process inventory: Units in ending work in process inventory 3,800 Percent complete with respect to materials 90 % Percent complete with respect to conversion 30 % The cost per equivalent unit for materials for the month in the first processing department is closest to:.a. $13.17.b. $14.11.c. $12.86.d. $15.12.

Option D , $15.12

Explanation:

Weighted-average method :

Materials

Units transferred to the next department = 10,300

Ending work in process:

Materials: 1,200 units × 90%  = 1080

Equivalent units of production  =10,300+1080= 11,380

Materials

Cost of beginning work in process inventory= $2,700

Costs added during the period  = $173,900

Total cost (a)  =$173,900+$2,700 = $176,600

Equivalent units of production (b)= 11,380

Cost per equivalent unit (a) ÷ (b) = $15.51

The cost per equivalent unit for materials for the month in the first processing department is closest to $15.51

c

explanation:

c because the item on a bank statement is also referred to as an account statement. in addition, it provides the beginning balance, ending balance, statement date, transaction date for each transaction, payee, customer name and address, statement period, the account holder's account number, and the bank's customer service number

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