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:

A.$2.10.

B.$1.69.

C.$1.51.

D.None of these.

E. $2.49.