(Appendix 4A)Qart Company Uses the FIFO Method in Its Process

Multiple Choice

(Appendix 4A) Qart Company uses the FIFO 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 $1,656 at the beginning of March.Additional conversion costs of $129,960 were incurred in the department during the month.
What would be the cost per equivalent unit for conversion costs for March on the Cutting Department's production report? (Round off to three decimal places.)

A) $1.710.
B) $1.677.
C) $1.756.
D) $1.840.