Jones Company Started 60 000 Units into Production During the Current

Multiple Choice

Jones Company started 60 000 units into production during the current period and completed 42 000. The other 18 000 units were 40% complete as to conversion costs at the end of the period. Total costs were $160 000 for material and $116 000 for conversion costs. Material is added at the beginning of the production process. Unit raw material and conversion costs for the period were:
Raw materials cost; Conversion cost

A) $2.67; $6.44
B) $4.60; $4.83
C) $3.81; $2.76
D) $2.67; $2.36