The USA Company manufactures flags in a single process. The following information is available:
Work in process inventory, Jan. 1 0 units
Units started in production 17,000 units
Units completed and transferred out 12,000 units
Work in process inventory, Dec. 31 5,000 units
Production costs:
Direct materials $213,750
Direct labor $577,500
Manufacturing overhead $391,875
The units still in process are 45 percent complete with respect to direct materials and 35 percent complete with respect to conversion costs.

1.The equivalent units for direct materials are:
A.14,250 units
B.17,000 units
C.12,000 units
D.13,750 units
2.The equivalent units for conversion costs are:
A.14,250 units
B.12,000 units
C.17,000 units
D.13,750 units
3.The cost per equivalent unit for direct materials:
A.$17.81
B.$12.57
C.$15.00
D.$42.75
4.The cost per equivalent unit for conversion costs is:
A.$42.00
B.$28.50
C.$85.50
D.$70.50
5.The total cost of units completed and transferred out is:
A.$1,183,125
B.$1,026,000
C.$427,500
D.$157,125
6.The total cost of units in ending work in process inventory is:
A.$427,500
B.$352,500
C.$157,125
D. Cannot be determined from the information given