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Lebaum Corporation uses the weighted average method in its process costing system. Data concerning the second processing department for the most recent month are listed

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Lebaum Corporation uses the weighted average method in its process costing system. Data concerning the second processing department for the most recent month are listed below: 400 units Production data: Units in process, beginning: (materials 60% complete; conversion 20% complete) Units transferred in during the month from the preceding department: Units completed and transferred out during the month: Units in process, ending: (materials 40% complete; conversion 80% complete) 1,200 units 1,000 units ? units $ 27,752 Cost data: Work in process, beginning: (consists of cost transferred in, $12,400; materials cost, $7,838; and conversion cost, $7,514) Costs transferred in during the month: Materials cost added during the month: Conversion costs incurred during the month: $ $ $ 126,000 82,000 108,000 What is the cost per equivalent unit for materials? (Choose the closest answer.)

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