Smith Co Started 40 000 Units into Production During the Current

Multiple Choice

Smith Co started 40 000 units into production during the current period and completed 28 000. The other 12 000 units were 30% complete as to conversion costs at the end of the period. Total costs were $60 000 for material and $36 000 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) $5.00 $10.00
B) $1.50 $10.00
C) $5.00 $ .90
D) $1.50 $ 1.14