Nettle Company uses process costing to account for the production of rubber balls. All direct materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. Equivalent units have been calculated to be 19,300 units for materials and 18,900 units for conversion costs. Beginning inventory consisted of $7,500 in materials and $19,900 in conversion costs. April costs were $44,390 for materials and $74,655 for conversion costs. Ending inventory still in process consisted of 9,450 units (100% complete for materials, 50% for conversion). The total cost per equivalent unit using the FIFO method would be:

Multiple Choice

$7.69

$7.59

$6.16

$6.25