Question: Testa Company has no beginning work in process; 12,000 units were transferred out and 6,000 units in ending work in process are 100% complete for

Testa Company has no beginning work in process; 12,000 units were transferred out and 6,000 units in ending work in process are 100% complete for materials and 40% com¬ plete for conversion. If total materials cost is $90,000, the direct materials cost per unit is:

a. $4.

b. $5.

c. $6.

d. None of the above.

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