Department G Had 3,600 Units, 40% Completed at the Beginning

Multiple Choice

Department G had 3,600 units, 40% completed at the beginning of the period, 12,000 units were completed during the period, 2,000 units were one-fifth completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period: Assuming that all direct materials are placed in process at the beginning of production and that the first-in, first-out method of inventory costing is used, what is the material and conversion cost per unit (to the nearest penny) , respectively.

A) $5.94 and $5.86
B) $5.94 and $6.38
C) $8.00 and $8.68
D) $9.84 and $9.58