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Domingo Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 1,200 units. The costs and percentage completion of these units in beginning inventory were:
Cost Percent
Complete
Materials costs $6,300 50%
Conversion costs $2,500 20%
A total of 7,600 units were started and 6,900 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:
Cost
Materials costs $159,500
Conversion costs $121,200
Question 1: The cost per equivalent unit for materials for the month in the first processing department is closest to:
Multiple Choice
Option 1: $17.48
Option 2: $18.25
Option 3: $19.47
Option 4: $18.00
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