Boron Refiners Had 50,000 Gallons Started in Its Process in June.At

question 2

Multiple Choice

Boron Refiners had 50,000 gallons started in its process in June.At June 30,35,000 gallons were completed and transferred to finished goods and 10,000 gallons were still in process,one-fourth completed as to materials,labor and overhead.The remaining 5,000 units were lost to evaporation,a normal result of the process.Costs of production during the month were $75,000,$50,000,and $25,000 for material,labor and overhead,respectively.What is the cost per equivalent unit in June?

• A)$4.00
• B)$3.33
• C)$3.53
• D)$3.75

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