The cost of materials for beginning work- in - process is

$10,700

. Materials costs added during the period were

$131,400

. The equivalent units of production for materials is 56,000 units. Using the weighted - average method, what is the cost per equivalent unit for materials?\ A.

$2.54

\ B.

$3.54

\ C.

$0.19

\ D.

$2.35

The cost of materials for beginning work - in - process is $10,700. Materials costs added during the period were $131,400. The equivalent units of production for materials is 56,000 units. Using the weighted - average method, what is the cost per equivalent unit for materials? A. $2.54 B. $3.54 C. $0.19 D. $2.35