In the Assembly Department, All the Direct Materials Are Added

question 71

Multiple Choice

In the Assembly Department, all the direct materials are added at the beginning of processing. Beginning Work in Process Inventory consists of 2,000 units with a direct materials cost of $31,860. During the period, 15,000 units are started and direct materials costing $250,000 are charged to the department. If there are 1,000 units in ending inventory, what is the cost per equivalent unit for materials, assuming the company uses a process costing system?

• A) $15.93
• B) $15.63
• C) $14.83
• D) $16.58

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