Shiffon Electronics manufactures music players. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department, the Programming Department, and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Shiffon Electronics uses

weightedaverage

costing.

The following information is available for the month of March 2020 for the Assembly department.

Work in process, beginning inventory	350 units
Conversion costs (25% complete)
Units started during March	800 units
Work in process, ending inventory:	120 units
Conversion costs (65% complete)

The cost details for the month of March are as follows:

Work in process, beginning inventory
Direct materials	347000
Conversion costs	360000
Direct materials costs added during March	705000
Conversion costs added during March	1123000

What is the direct materials cost per equivalent unit during March? (round to the nearest dollar)

Question content area bottom

Part 1

A.$ 915

B.$ 613

C.$ 302

D.$ 949