Diston 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 off to three decimal places.)

Haffner 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   500   Materials costs $ 7,800   Conversion costs $ 9,100   Percent complete with respect to materials   85 % Percent complete with respect to conversion   55 % Units started into production during the month   7,000   Units transferred to the next department during the month   6,100   Materials costs added during the month $ 102,700   Conversion costs added during the month $ 184,000   Ending work in process inventory:       Units in ending work in process inventory   1,400   Percent complete with respect to materials   60 % Percent complete with respect to conversion   50 %  The total cost transferred from the first processing department to the next processing department during the…

Walbin Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in a particular department consisted of 14,500 units, 100% complete with respect to materials cost and 30% complete with respect to conversion costs. The total cost in the beginning work in process inventory was $23,800. A total of 46,000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $1.90 for materials and $3.70 for conversion costs. The total cost of the units completed and transferred out of the department was: Multiple Choice O C $206,540 $257,600 $244,095 $271,645

Bistrol Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 800 units. The costs and percentage completion of these units in beginning inventory were:   Cost Percent Complete Materials costs $ 15,700 75% Conversion costs $ 7,700 20% A total of 8,400 units were started and 7,500 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:   Cost Materials costs $ 186,300 Conversion costs $ 329,800 The ending inventory was 70% complete with respect to materials and 60% complete with respect to conversion costs.   The cost of ending work in process inventory in the first processing department according to the company’s cost system is closest to: (Round "Cost per equivalent unit" to 3 decimal places.)