#4

During December, the production department of a process operations system completed and transferred to finished goods a total of 58,000 units of product. At the end of March, 15,000 additional units were in process in the production department and were 60% complete with respect to materials. The beginning inventory included materials cost of $60,400 and the production department incurred direct materials cost of $191,700 during December. Compute the direct materials cost per equivalent unit for the department using the weighted average method