Chiffon Electronics manufactures music player. Its costing system uses two cost categories, direct materials, and conversion costs. Each product must pass through the Assembly Department, the Programming department, and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Chiffon Electronics uses weighted-average costing.

The following information is available for March 2015 for the Assembly department.

Work in process, beginning inventory 300 units

Conversion costs (30% complete)

Units started during April 800 units

Work in process, ending inventory: 100 units

Conversion costs (50% complete)

The cost details for the month of March are as follows:

Work in process, beginning inventory:

Direct materials $345,000

Conversion costs $360,000

Direct materials costs added during April $700,000

Conversion costs added during April $1,120,000

6) What are the equivalent units for direct materials and conversion costs, respectively, for March?

A) 1,100 units; 1,100 units

B) 1,050 units; 1,100 units

C) 1,100 units; 1,050 units

D) 1000 units; 1050 units

7) What is the conversion cost per equivalent unit in March?

A) $1,595.52

B) $1,409.52

C) $1,345.52

D) $1,066.52

8) What amount of direct materials costs are assigned to the ending Work-in-Process account for March?

A) $31,363

B) $63,636

C) $75,075

D) $95,000

9) What amount of conversion costs is assigned to the ending Work-in-Process account for April?

A) $140,952

B) $95,000

C) $70,476

D) $247,500