Colorful Creations Corporation
the Colorful Creations Corporation Makes Wreaths in Two

Colorful Creations Corporation
The Colorful Creations Corporation makes wreaths in two departments: Forming and Decorating.Forming began the month with 500 wreaths in process that were 100 percent complete as to material and 40 percent complete as to conversion.During the month,6,500 wreaths were started.At month end,Forming had 2,100 wreaths that were still in process that were 100 percent complete as to material and 50 percent complete as to conversion.Assume Forming uses the weighted average method of process costing.Costs in the Forming Department are as follows:
Beginui
ing Work
in
Process
Costs:

Materiel                          $1,000
Conversion                          1,500

Current
Cast:
Materiel                          $\$ 3,200$
Conversion                    5,045





The Decorating Department had 600 wreaths in process at the beginning of the month that were 80 percent complete as to material and 90 percent complete as to conversion.The department had 300 units in ending Work in Process that were 50 percent complete as to material and 75 percent complete as to conversion.Decorating uses the FIFO method of process costing,and costs associated with Decorating are:
Beginning WIP Inventory :

$\begin{array} { l l } \text { Transferred In } & \$ 1,170 \\ \text { Meteriel } & 4,320 \\ \text { Conversion } & 6,210 \end{array}$

Current Perind:

Transferred In                         $?$
Material                            $67,745
Conversion                        95,820





Refer to Colorful Creations Corporation.Assume that 8,000 units were transferred to Decorating at a total cost of $16,000.What is the conversion cost per equivalent unit in Decorating?

A) $11.32
B) $11.46
C) $12.00
D) $12.78