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Crystal Company adds materials at the beginning of the process in its Cutting Department. Additional information relating to Crystal is as follows: % Complete Units

Crystal Company adds materials at the beginning of the process in its Cutting Department. Additional information relating to Crystal is as follows:

% Complete Units

Beginning work-in-process

60%

10,000

Completed and transferred

100%

14,000

Ending work-in-process

40%

4,000

Costs

Materials Conversion

Beginning work-in-process

$ 8,000

$15,000

Cost added this period

10,000

16,200

Using the weighted-average method, what was the total cost per equivalent unit

A.

$2.00

B.

$3.00

C.

$3.25

D.

$3.50

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