A department adds raw materials to a Process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory; 90,000 units were started in production in January; and there were 20,000 units that were 40 percentage complete in V ending work in process inventory at the end of January What were the equivalent un of production for conversion costs for the month of January? a. 70,000 equivalent units b. 82,000 equivalent units. c. 78,000 equivalent units. d. 90,000 equivalent units.

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Kenney co. uses process costing to account for the production of canned energy drinks. direct materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process. equivalent units have been calculated to be 19,200 units for materials and 16,000 units for conversion costs. beginning inventory consisted of $11,200 in materials and $6,400 in conversion costs. april costs were $57,600 for materials and $64,000 for conversion costs. ending inventory still in process was 6,400 units (100% complete for materials, 50% for conversion). the total cost per unit using the weighted average method would be closest to: