The following information pertains to Nebraska Companys Welding Department for the month of July:

	Units
Beginning WIP	15,000
Started in July	40,000
Ending WIP	12,500 80% complete

In addition, there were $5,500 of Materials costs in the beginning Work-in-Process Inventory and $18,000 of materials costs were added during July.

All materials are added at the beginning of the process. Using the weighted average method, the equivalent units for materials and the cost per equivalent unit of materials for July are:

	Equivalent units	Cost per equivalent unit
A	55,000	$0.43
B	42,500	$0.55
C	40,000	$0.59
D	48,750	$0.48

	a.	C
	b.	A
	c.	D
	d.	B