Windsor Corporation, Which Adds Materials at the Beginning of Production

question 61

Multiple Choice

Windsor Corporation, which adds materials at the beginning of production, uses a weighted-average process costing system. Consider the data that follow: $\begin{array} { | l | c | r | r | } \hline & \text { Number of Units } & { \text { Cost of Materials } } \\\hline \text { Beginning work in process } & 40,000 & \$ 80,600 & \\\hline \text { Started in June } & 60,000 & 124,400 & \\\hline \text { Production completed } & 75,000 & & \\\hline \text { Ending work in process } & 25,000 & & \\\hline\end{array}$ The company's cost per equivalent unit for materials is:

• A)$1.24.
• B)$1.66.
• C)$1.67.
• D)$2.05.
• E)$8.20.

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