Haffner 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:
Triarchic Theory
Proposes that intelligence consists of three components: analytical, creative, and practical abilities.
Creative Intelligence
The ability to produce new ideas, approaches, and solutions to problems in a novel and useful manner.
Prototypical Concepts
Fundamental ideas that represent the most typical and best examples within a category or class.
Phoneme
The smallest unit of sound in a language that can distinguish one word from another, playing a critical role in phonetics and linguistics.
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