The cost per equivalent unit for direct materials is?

a. 5.55

b. 7.88

c. 1.92

d. 2.16

Collins Company uses the weighted average method in its process costing system. The Packaging Department started the month with 300 units in process, started 1,420 units, and had 190 units in process at the end of the period. All and conversion costs are incurred uniformly. The units in process at the end of the month are 30% complete with respect to conversion costs. During the month 1,530 units were completed and transferred out. The department incurred the following costs: Total Direct Materials Beginning WIP Added this month 500 $ 2,800 $ 700 5,540 1,200 $ 8,340 $ Conversion Costs 3,300 6,240 9,540 Total