Bosril Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 400 units. The costs and percentage completion of these units in beginning inventory were: 
A total of 5,600 units were started and 4,900 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: 
The ending inventory was 85% complete with respect to materials and 45% complete with respect to conversion costs.
Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places.
-The cost per equivalent unit for materials for the month in the first processing department is closest to:
Definitions:
Vesting
The process through which an employee gains nonforfeitable rights over employer-contributed assets or benefits.
Incidental Beneficiary
An individual or entity that may benefit from the execution of a contract despite not being a direct party to the agreement.
Donee Beneficiary
In contract law, a person who is not a party to the agreement but is intended by the contracting parties to benefit from its provisions.
Oil Refinery
An industrial processing plant where crude oil is transformed and refined into more useful products such as gasoline, diesel fuel, and jet fuel.
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