Azucar,Inc.has six processing departments for refining sugar-Affination,Carbonation,Decolorization,Boiling,Recovery,and Packaging.Conversion costs are added evenly throughout each process.Data from August for the Decolorization Department are as follows:

The ending Work-in-Process Inventory is 100% and 75% complete with respect to direct materials and conversion costs,respectively.The weighted-average method is used.Compute the cost per equivalent unit for direct materials and conversion costs.(Round any intermediate calculations and your final answer to two decimal places. )
A) $222.22 per metric ton for direct materials;$222.22 per metric ton for conversion costs
B) $81.48 per metric ton for direct materials;$200.00 per metric ton for conversion costs
C) $200.00 per metric ton for direct materials;$81.48 per metric ton for conversion costs
D) $222.22 per metric ton for direct materials;$150.00 per metric ton for conversion costs
Correct Answer:
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