Boston Company uses the weighted-average method in its process-costing system. Operating data for the first processing department for September appear below for the physical flow of units, and for...

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Extracted text: Boston Company uses the weighted-average method in its process-costing system. Operating data for the first processing department for September appear below for the physical flow of units, and for direct materials (DM) and conversion costs (CC). % of % of completion: completion: DM Units CC Beginning WIP inventory Started into production during September Ending WIP inventory 700 60% 50% 11,760 2,000 90% 70% DM СС Beginning WIP inventory Cost added during September 7,425 $ 2$ 60,005 $ 13,409 81,471 24 19 Compute the equivalent units of production for the processing department Direct materials 12,260 units 12,960 units 12,460 units 10,460 units Conversion 11,860 units 12,760 units 13,760 units 10,460 units А. В. С. D. E. None of the above. 20 Determine the cost of WIP inventory ending balance: А. $ 27,000 24,300 18,900 21,100 В. $ С. $ D. $ E. None of the above.