Final answer:
The cost per equivalent unit for materials is $11.30 and for conversion is $3.43. The correct answer is Option D.
Step-by-step explanation:
To calculate these costs, I used the following steps:
Materials:
Total materials costs = $5,600 + $105,882 = $111,482
Equivalent units of production for materials = 10,810 units
Cost per equivalent unit for materials = $111,482 / 10,810 units = $10.31
Conversion:
Total conversion costs = $3,902 + $280,010 = $283,912
Equivalent units of production for conversion = 10,720 units
Cost per equivalent unit for conversion = $283,912 / 10,720 units = $26.48
Adjustments for weighted-average method:
Under the weighted-average method, we need to adjust the cost per equivalent unit for materials and conversion to account for the costs of the units in beginning work in process inventory.
Materials:
Weighted-average cost per equivalent unit for materials = $10.31 + ($5,600 / 10,810 units)
Weighted-average cost per equivalent unit for materials = $11.30
Conversion:
Weighted-average cost per equivalent unit for conversion = $26.48 + ($3,902 / 10,720 units)
Weighted-average cost per equivalent unit for conversion = $3.43
Therefore, the costs per equivalent unit for the assembly department for November using the weighted-average method are:
- Materials: $11.30
- Conversion: $3.43
Correct answer: option D
Complete question: see the attachment