Jasper Company Uses the Weighted Average Process Costing Method

question 19

Multiple Choice

Jasper Company uses the weighted average process costing method.The Mixing Department at Jasper had 17,000 units in beginning inventory.These units contained $88,000 in direct materials,$80,000 in direct labor,and $60,000 in overhead.During the period,the department incurred costs of $300,000 in direct materials,$400,000 in direct labor and $200,000 in overhead and started 80,000 units.Ending inventory consisted of 6,000 units which were 100% complete with respect to direct materials and 50% complete with respect to direct labor and overhead.What is the cost per equivalent unit for materials (rounded to the nearest cent) ?

• A)$4.12
• B)$4.26
• C)$3.76
• D)$4.00
• E)None of the answer choices is correct.

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Definitions:

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