Berry Bounties uses a process costing system. Direct materials are added at the end of the process while conversion costs are added evenly throughout the process. At the beginning of January, Department A had an opening balance of costs from the prior period of $6,000 for direct materials and $5,000 in conversion costs. The current periods direct material costs total $60,000 and conversion costs total $55,000. The company began the period with 500 units, 60% complete; started 10,500 units; and finished the period with 1,000 units, 50% complete.

Using the weighted average method, the direct material cost per equivalent unit for the period is:

		$6.00
		$5.71
		$6.60
		$5.45