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The Bakersfield Company has the following information available for June: Costs Beginning Inventory Current Period Direct materials $3,380 $ 31,620 Conversion costs 9,090 143,100 At the beginning of June, there were 800 units in process that were 60 percent complete as to conversion costs and 100 percent complete as to direct materials costs. During June, 5,800 units were started and completed. Ending inventory contained 400 units that were 60 percent complete as to conversion costs and 100 percent complete as to direct materials costs. (Assume that the company uses the Weighted Average process costing method.)
The cost per equivalent unit for direct materials and conversion costs, respectively, were a. $5.10 for direct materials and $22.25 for conversion costs. b. $5.10 for direct materials and $22.50 for conversion costs. c. $5.00 for direct materials and $22.50 for conversion costs. d. $5.00 for direct materials and $22.25 for conversion costs.