During December, the production department of a process operations system completed and transferred to finished goods a total of 50,000 units of product. At the end of December, 19,000 additional units were in process in the production department and were 35% complete with respect to materials. The beginning inventory included materials cost of $58,600 and the production department incurred direct materials cost of $186,300 during December. Compute the direct materials cost per equivalent unit for the department using the weighted-average method.

rev: 10_05_2019_QC_CS-184681

Multiple Choice

• $4.90.

• $3.29.

• $3.73.

• $4.32.

• $3.55.