Equivalent unit for materials

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Reference no: EM131775328

A shampoo manufacturer offers the following information:

WIP Inventory, January 1 0 units
Units started 25,600 units
Units completed and transferred out 19,200 units
WIP Inventory, December 31 6,400 units
Direct materials $276,480
Direct labor $585,000
Manufacturing Overhead $328,920

The units in ending WIP Inventory were 60% complete for materials and40% complete for conversion costs. On December 31, the cost per equivalent unit for materials would be closest to

A. $14.28.

B. $12.71.

C. $12.00.

D. $9.39.

Reference no: EM131775328

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