The debits to Work in ProcessAssembly Department for May, together with data concerning production, are...

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Accounting

The debits to Work in ProcessAssembly Department for May, together with data concerning production, are as follows:
May 1, work in process:
Line Item Description Amount
Materials cost, 3,000 units $8,600
Conversion costs, 3,000 units, 66.7% completed 5,700
Materials added during May, 10,000 units 26,900
Conversion costs during May 33,500
Goods finished during May, 11,500 units
May 31 work in process, 1,500 units, 50% completed
All direct materials are placed in process at the beginning of the process and the first-in, first-out method is used to cost inventories. The materials cost per equivalent unit for May is
a. $2.34
b. $4.21
c. $3.35
d. $2.69

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