ation concerning Department A of Alibaba Company for the month of June is as follows Materials Work in process, beginning of month Started in June Units completed Work in process, end of month Units 20,000 85,000 90,000 15,000 Costs $14,550 $66,300 aterials are added at the beginning of the process. Using the average cost method, the cost (rounde to two places) per equivalent unit for materials for June is: a. $0.74 b. $0.90 c. $0.77 d. $0.78