Find the first processing department

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Abis Corporation uses the weighted-average method in its process-costing system. This month, the beginning inventory in the first processing department consisted of 800 units. The costs and percentage completion of these units in beginning inventory were

 

Cost

 

Percent Complete

Material costs

$6,000

 

50%

Conversion costs

$9,900

 

30%

A total of 9,200 units were started, and 8,200 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

 

Cost

Material costs

$113,900

Conversion costs

$322,500

The ending inventory was 80% complete with respect to materials and 20% complete with respect to conversion costs.

The cost per equivalent unit for materials for the month in the first processing department is closest to

Reference no: EM13341595

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