1. Direct materials are added uniformly throughout a process.

   Direct materials cost, BWIP	$36,000
   Direct materials per equivalent unit	$4.90
   Completed units	26,750

   7,500 units were 35% complete with respect to direct materials in beginning WIP.

   Using the weighted average method, how much is the direct materials cost of units completed and transferred out?

   	a.	$190,962.50
   	b.	$154,962.50
   	c.	$167,075
   	d.	$131,075