Duff's Baking Company (DBC)produces Monster Cookies

Duff's Baking Company (DBC) produces Monster cookies.DBC's beginning inventory has 22,000 Monster cookies that are 100% complete as to materials and 30% complete as to conversion costs.During the month,380,000 Monster cookies were started into production.Ending inventory is 35,000 cookies which are 100% complete as to materials and 40% complete as to conversion costs.Beginning work in process inventory consisted of $78,450 of which $31,600 was materials and $46,850 was conversion costs.Materials added during the month were $290,000 while conversion costs during the month totaled $353,200.Which is not true for DBC for the month?

A) The units accounted for total 402,000
B) The unit cost for materials is $0.80
C) Equivalent units for materials total 402,000
D) Equivalent units for conversion costs total 381,000
E) The unit cost for conversion costs is $.995