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Consider the following information: Materials Costs $46,000 92,000 138,000 Conversion Costs 78,000 124,000 $202,000 Beginning work in process Current period costs Total cost If the equivalent units of production under weighted-average costing were 40,000 and 50,000 for materials and conversion costs, respectively, what are the costs per equivalent unit? $1.15; $1.56 O $1.76; $1.94 $2.30; $2.48 O $3.45:$4.04 O None of these

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Material Conversion Production Costs Work in process, Beginning 46,000 $ 78,000 A 124,000 B 92,000 $ Costs added Total equivalent Unit Production Cost $138,000 40,000 3.45 202,000 C A+B units for the period 50,000 D 4.04 | E-C/D Answer: Option D $3.45; $4.04

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