成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
【单选题】A company uses process costing to establish the cost per unit of its output.
The following information was available for the last month：
| Input units | 24,000 |
| Output units | 22,000 |
| Opening inventory | 1,000 units, 100% complete for materials and 70% complete for conversion costs |
| Closing inventory | 3,000 units, 100% complete for materials and 30% complete for conversion costs |
The company uses the weighted average method of valuing inventory.
What were the equivalent units for conversion costs?
A. 20,400 units
B. 21,100 units
C. 21,600 units
D. 22,900 units
【单选题】A company uses process costing to value its output. The following was recorded for the period：
| Input materials | 7,200 units at $8 per unit |
| Conversion costs | $46,500 |
| Normal loss | 8% of input valued at $5 per unit |
| Actual loss | 600 units |
There were no opening or closing inventories.
What was the valuation of one unit of output to one decimal place?
A. $15.7
B. $15.3
C. $14.5
D. $14.1
