Catroze uses the weighted average method in its process costing system. Data for conversion costs and equivalent units in the Assembly Department appears below:

Costs	Materials
Beginning work in process	$ 25,000
Costs added during the period	$255,000
Equivalent units of production
Units transferred to the next department	50,000
Units in ending work in process inventory	3,000

Compute the cost per equivalent for materials (round to the nearest cent).

	a.	$5.60
	b.	$4.81
	c.	$5.10
	d.	$5.28