1. Hereford, Inc. uses process costing to manufacture widgets in three departments: Molding, Finishing, and Packing. During the month, the firm incurred the following costs to produce 4,200 widgets:

   Molding Dept.	$18,000
   Finishing Dept.	$ 9,000
   Packing Dept.	$ 8,000

   The firm sold 3,600 widgets during the month. What is the cost per widget produced? (Round answer to the nearest cent.)

   	A.	$4.29
   	B.	$8.33
   	C.	$6.43
   	D.	$9.72