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5. Tesla Corporation, which adds materials at the beginning of production, uses a weighted-average process-costing system. Consider the data that follow. Number of Units Cost

5. Tesla Corporation, which adds materials at the beginning of production, uses a weighted-average process-costing system. Consider the data that follow.

Number of Units

Cost of Materials

Beginning work in process

47,700

$ 88,800

Started in June

64,400

190,000

Production completed

81,900

Ending work in process

30,200

The company's cost per equivalent unit for materials is:

$2.10.

$1.69.

$1.51.

None of these.

$2.49.

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