At the Beginning of the Month,the Painting Department of Skye

Multiple Choice

At the beginning of the month,the Painting Department of Skye Manufacturing had 20,000 units in inventory,70% complete as to materials,and 20% complete as to conversion.The cost of the beginning inventory,$28,650,consisted of $22,400 of material costs and $6,250 of conversion costs.During the month the department started 115,000 units and transferred 120,000 units to the next manufacturing department.Costs added in the current month consisted of $229,600 of materials costs and $540,500 of conversion costs.At the end of the month,the department had 15,000 units in inventory,40% complete as to materials and 10% complete as to conversion.If Skye Manufacturing uses the weighted average method of process costing,compute the costs per equivalent unit of materials and conversion respectively for the Painting Department.

A) $2.00; $4.50.
B) $1.82; $4.45.
C) $2.05; $4.60.
D) $2.05; $4.45.
E) $2.25; $4.65.