Inacio Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below: 
The cost per equivalent unit for materials for the month in the first processing department is closest to:
Definitions:
Numerical Quotas
Specific numeric limits set for production, sales, or other business metrics that need to be achieved within a given timeframe.
Training and Knowledge
The process and activities aimed at enhancing the skills, competencies, and understanding of individuals or groups for better performance and problem-solving.
Quality Is Free
A principle asserting that investing in higher quality processes, materials, and standards reduces costs in the long run by minimizing waste, errors, and defects.
Poor Quality
Refers to products or services that fail to meet acceptable standards or specifications, leading to customer dissatisfaction.
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