Que Corporation Uses the First-In, First-Out Method in Its Process

Multiple Choice

Que Corporation uses the first-in, first-out method in its process costing system. Operating data for the Cutting Department for the month of March appear below: According to the company's records, the conversion cost in beginning work in process inventory was $3,705 at the beginning of March. Additional conversion costs of $210,213 were incurred in the department during the month.The cost per equivalent unit for conversion costs for March is closest to:

A) $3.686
B) $1.677
C) $1.756
D) $1.840