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Process costing- Yimron Corporation & Raulot Corporation

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Please help me solve these two managerial accounting exercises. Thanks!

Exercise 1. Yimron Corporation uses the weighted-average method in its process costing system. Information for the month of March concerning Department A, the first stage of the company's production process, follows:

Materials Conversion Cost
Work in process, beginning $4,200 $2,900
Costs added during March $20,700 $16,400
Cost per equivalent unit $0.23 $0.15
Units completed and transferred to the next department 86,000 units
Work in process, ending 10,200 units

Materials are added at the beginning of the process. The ending work in process is 60% complete with respect to conversion costs. What cost would be recorded for the ending work in process inventory?

a. $3,264

b. $3,876

c. $4,764

d. $1,632

Exercise 2. Raulot Corporation uses the weighted-average method in its process costing system. The Molding Department is the second department in its production process. The data below summarize the department's operations in January.

Units Percent Complete with Respect to Conversion
Beginning work in process inventory 5,700 60%
Transferred in from the prior department during January 78,500
Completed and transferred to the next department during January 77,700
Ending work in process inventory 6,500 60%

The Molding Department's cost per equivalent unit for conversion cost for January was $1.73.
How much conversion cost was assigned to the ending work in process inventory in the Molding Department for January?

a. $11,245

b. $4,498

c. $6,747

d. $7,247

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