A Pasta Maker Gives Us Their Data for the Year

question 46

Multiple Choice

A pasta maker gives us their data for the year: $\begin{array}{|l|r|}\hline \text { WIP inventory, beginning } & 0 \text { units } \\\hline \text { Units started } & 7,200 \text { units } \\\hline \begin{array}{l}\text { Units completed and } \\\text { transferred out }\end{array} & 6,700 \text { units } \\\hline \text { WIP inventory, ending } & 500 \text { units } \\\hline \text { Direct materials } & \$ 12,600 \\\hline \text { Direct labor } & \$ 6,100 \\\hline \text { Manufacturing overhead } & \$ 3,500 \\\hline\end{array}$
Units in ending WIP inventory were 100% complete for materials and 40% complete for conversion costs.
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On December 31,the cost per equivalent unit for direct materials would be closest to:

• A)$1.75.
• B)$1.83.
• C)$1.39.
• D)$1.64.

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