Babson Sugar,Inc

Babson Sugar,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 65% complete with respect to direct materials and conversion costs,respectively.The weighted-average method is used.Compute the cost per equivalent unit for the units transferred to the Boiling process.(Round any intermediate calculations and your final answer to two decimal places. )

A) $192.31 per metric ton
B) $88.46 per metric ton
C) $143.75 per metric ton
D) $352.31 per metric ton